[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1231 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 1231

    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 repeal the limitation on 
                      the amount of the exclusion.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 2005

Mr. Cole of Oklahoma 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 repeal the limitation on 
                      the 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. SHORT TITLE.

    This Act may be cited as the ``Legal Benefits Tax Fairness Act of 
2005''.

SEC. 2. EXCLUSION FOR AMOUNTS RECEIVED UNDER QUALIFIED GROUP LEGAL 
              SERVICES PLANS RESTORED AND MADE PERMANENT.

    (a) In General.--Section 120 of the Internal Revenue Code of 1986 
is amended by striking subsection (e).
    (b) Repeal of Limitation on Amount of Exclusion.--Subsection (a) of 
section 120 of such Code is amended by striking the last sentence.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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