[Congressional Record Volume 141, Number 10 (Wednesday, January 18, 1995)]
[Extensions of Remarks]
[Page E118]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]


[[Page E118]]
                       AFFORDABLE LEGAL SERVICES

                                 ______


                        HON. JOHN JOSEPH MOAKLEY

                            of massachusetts

                    in the house of representatives

                       Wednesday, January 18, 1995
  Mr. MOAKLEY. Mr. Speaker, today I introduced legislation to reinstate 
the limited tax exclusion for employer provided group legal services.
  This measure would reinstore section 120 of the Internal Revenue 
Code, under which many middle-class Americans could afford legal 
services. If enacted, this bill would encourage employers to provide 
preventive and affordable legal services to their employees by 
excluding their $70 per year in contributions to a qualified legal 
services plan.
  Since section 120 was first enacted in 1976, both employers and 
employees have benefited from it. It helped employees, who were able to 
resolve their legal problems quickly and avoid costly legal bills. It 
also helped businesses because employees were not distracted from work 
because of personal legal difficulties. The provision has proved to be 
so successful that Congress extended it seven times before it expired 
in 1992.
  I believe it is imperative to support this legislation which promotes 
family unity by encouraging people to seek legal help while they still 
have some options. The goal of this bill is to help those middle-class 
Americans who don't have access to quality and affordable legal 
representation.
  I respectfully request your support of this bill.
  

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