[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 897 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 897

   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.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 17, 2005

 Mr. Camp (for himself, Mr. Levin, Mr. Rangel, Mr. Foley, Mr. Ramstad, 
 Mr. Ryan of Wisconsin, Mr. Gordon, Mr. English of Pennsylvania, Mrs. 
 Johnson of Connecticut, Mr. Neal of Massachusetts, Mr. Delahunt, Mr. 
 Manzullo, Mrs. McCarthy, Mr. McHugh, Mr. Stark, Mr. Lewis of Georgia, 
 Mr. Cole of Oklahoma, and Mr. Ehlers) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
   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) Increase of Exclusion.--Subsection (a) of section 120 of the 
Internal Revenue Code of 1986 (relating to exclusion by employee for 
contributions and legal services provided by employer) is amended by 
striking the last sentence.
    (b) Restoration and Permanence of Exclusion.--Section 120 of such 
Code (relating to amounts received under qualified group legal services 
plans) is amended by striking subsection (e) and by redesignating 
subsection (f) as subsection (e).
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2004.
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