[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 155 Introduced in Senate (IS)]

111th CONGRESS
  1st Session
                                 S. 155

 To amend the Internal Revenue Code of 1986 to suspend the taxation of 
                 unemployment compensation for 2 years.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 6, 2009

 Ms. Snowe (for herself, Mrs. Lincoln, and Mr. Bunning) introduced the 
 following bill; which was read twice and referred to the Committee on 
                                Finance

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to suspend the taxation of 
                 unemployment compensation for 2 years.

    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 ``Unemployment Benefit Tax Suspension 
Act of 2009''.

SEC. 2. SUSPENSION OF TAX ON UNEMPLOYMENT COMPENSATION.

    (a) In General.--Section 85 of the Internal Revenue Code of 1986 
(relating to unemployment compensation) is amended by adding at the end 
the following new subsection:
    ``(c) Temporary Suspension.--Subsection (a) shall not apply to 
taxable years beginning after December 31, 2007, and before January 1, 
2010.''.
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