[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2031 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 2031

    To amend the Internal Revenue Code of 1986 to restore and make 
 permanent the exclusion from gross income for amounts received under 
qualified group legal services plans and to increase the maximum amount 
                           of the exclusion.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2003

   Mr. Cole 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 restore and make 
 permanent the exclusion from gross income for amounts received under 
qualified group legal services plans and to increase the maximum amount 
                           of the exclusion.

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

SECTION 1. EXCLUSION FOR AMOUNTS RECEIVED UNDER QUALIFIED GROUP LEGAL 
              SERVICES PLANS RESTORED AND MADE PERMANENT.

    (a) In General.--Subsection (e) of section 120 of the Internal 
Revenue Code of 1986 is amended to read as follows:
    ``(e) Application of Section.--This section and section 501(c)(20) 
shall apply to taxable years beginning.--
            ``(1) after December 31, 1976, and before July 1, 1992, and
            ``(2) after December 31, 2002.''
    (b) Increase in Maximum Exclusion.--The last sentence of section 
120(a) of such Code is amended by striking ``$70'' and inserting 
``$150''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.
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