I 111th CONGRESS 1st Session H. R. 1423 IN THE HOUSE OF REPRESENTATIVES March 10, 2009 Mr. Stark (for himself and Mr. Ryan of Wisconsin) 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, 2008.