[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1187 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1187

To impose a retroactive, 2-year moratorium on inclusion of unemployment 
                     compensation in gross income.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 11, 2003

 Mr. English introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To impose a retroactive, 2-year moratorium on inclusion of unemployment 
                     compensation in gross income.

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

SECTION 1. RETROACTIVE, 2-YEAR MORATORIUM ON INCLUSION OF UNEMPLOYMENT 
              COMPENSATION IN GROSS INCOME.

    (a) In General.--Section 85 of the Internal Revenue Code of 1986 
(relating to unemployment compensation) is amended by adding at the end 
the following new subsection:
    ``(c) Moratorium.--This section shall not apply to taxable years 
beginning in 2002 and 2003.''.
    (b) Effective Date.--The amendment made by this section shall take 
effect on the date of the enactment of this Act.
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