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Text of the Employee Educational Assistance Act of 1997

This bill was introduced on January 9, 1997, in a previous session of Congress, but was not enacted. The text of the bill below is as of Jan 9, 1997 (Introduced).

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Source: GPO

HR 430 IH

105th CONGRESS

1st Session

H. R. 430

To amend the Internal Revenue Code of 1986 to make permanent the exclusion for employer-provided educational assistance.

IN THE HOUSE OF REPRESENTATIVES

January 9, 1997

Mr. PICKETT introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to make permanent the exclusion for employer-provided educational assistance.

    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 ‘Employee Educational Assistance Act of 1997’.

SEC. 2. EMPLOYER-PROVIDED EDUCATIONAL ASSISTANCE.

    (a) IN GENERAL- Section 127 of the Internal Revenue Code of 1986 (relating to educational assistance programs) is amended by striking subsection (d) and by redesignating subsection (e) as subsection (d).

    (b) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after May 31, 1997.