110 HR 1840 IH: To restore and make permanent the exclusion from gross U.S. House of Representatives 2007-03-29 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 1st Session H. R. 1840 IN THE HOUSE OF REPRESENTATIVES March 29, 2007 Mr. Stark (for himself, Mr. Camp of Michigan, Mr. Rangel, Mr. Levin, Mr. Neal of Massachusetts, Mr. McNulty, Mr. Doggett, Mr. Ryan of Wisconsin, Mr. Clay, Mr. Gordon of Tennessee, Mr. Conyers, Ms. Jackson-Lee of Texas, Mr. Kildee, and Mr. Rogers of Michigan) 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.

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, 2006.