[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3857 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 3857

 To amend the Internal Revenue Code of 1986 to provide that no portion 
of any benefit under a workmen's compensation act shall be treated as a 
Social Security benefit for purposes of the taxation of Social Security 
                               benefits.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 8, 2000

   Mr. Franks of New Jersey introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide that no portion 
of any benefit under a workmen's compensation act shall be treated as a 
Social Security benefit for purposes of the taxation of Social Security 
                               benefits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REPEAL OF INCLUSION OF CERTAIN WORKMEN'S COMPENSATION 
              BENEFITS AS SOCIAL SECURITY BENEFITS.

    (a) In General.--Subsection (d) of section 86 of the Internal 
Revenue Code of 1986 (defining social security benefit) is amended by 
striking paragraph (3) and by redesignating paragraphs (4) and (5) as 
paragraphs (3) and (4), respectively.
    (b) Effective Date.--The amendment made by this section shall apply 
to all taxable years beginning before, on, or after the date of the 
enactment of this Act.
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