Employee Educational Assistance Act of 1993

Employee Educational Assistance Act of 1993 - Amends the Internal Revenue Code to make permanent the income tax exclusion of amounts paid under employee educational assistance programs.

[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 265 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 265

   To amend the Internal Revenue Code of 1986 to make permanent the 
 exclusion from gross income of amounts paid for employee educational 
                              assistance.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 5, 1993

Mr. McCandless 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 from gross income of amounts paid for employee 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 1993''.

SEC. 2. EXCLUSION FOR EDUCATIONAL ASSISTANCE PROGRAMS.

    (a) Exclusion Made Permanent.--Section 127 of the Internal Revenue 
Code (relating to educational assistance programs) is amended by 
striking subsection (d).
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 1992.

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