< Back to H.R. 2802 (103rd Congress, 1993–1994)

Text of To amend the Internal Revenue Code of 1986 to exempt unemployment benefits from Federal and State income taxation.

...taxation.

This bill was introduced on July 29, 1993, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jul 29, 1993 (Introduced).

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HR 2802 IH

103d CONGRESS

1st Session

H. R. 2802

To amend the Internal Revenue Code of 1986 to exempt unemployment benefits from Federal and State income taxation.

IN THE HOUSE OF REPRESENTATIVES

July 29, 1993

Mr. BLACKWELL introduced the following bill; which was referred jointly to the Committees on Ways and Means and the Judiciary


A BILL

To amend the Internal Revenue Code of 1986 to exempt unemployment benefits from Federal and State income taxation.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. EXEMPTION OF UNEMPLOYMENT BENEFITS FROM FEDERAL INCOME TAX.

    (a) GENERAL RULE- Section 85 of the Internal Revenue Code of 1986 is hereby repealed.

    (b) CONFORMING AMENDMENTS-

      (1) Section 6050B of such Code is hereby repealed.

      (2) The table of sections for part II of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 85.

      (3) The table of sections for subpart B of part III of subchapter A of chapter 61 of such Code is amended by striking the item relating to section 6050B.

SEC. 2. EXEMPTION OF UNEMPLOYMENT BENEFITS FROM STATE OR LOCAL INCOME TAX.

    (a) GENERAL RULE- Chapter 4 of title 4, United States Code, is amended by adding at the end thereof the following new section:

‘Sec. 114. Exemption of unemployment benefits

    ‘(a) No State, or political subdivision thereof, may include unemployment compensation in income for purposes of any income tax (as defined in section 110(c) of this title) levied by such State or political subdivision thereof.

    ‘(b) For purposes of this section--

      ‘(1) the term ‘unemployment compensation’ means any amount received under a law of the United States or of a State which is in the nature of unemployment compensation, and

      ‘(2) the term ‘State’ includes the District of Columbia.’

    (b) The analysis for chapter 4 of title 4, United States Code, is amended by adding at the end thereof the following:

      ‘114. Exemption of unemployment benefits.’

SEC. 3. EFFECTIVE DATE.

    The amendments made by this section shall apply to amounts received after December 31, 1992.