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Code · BILL · 117th Congress · H.R. 5376 (Engrossed in House) — To provide for reconciliation pursuant to title II of S. Con. Res. 14. · Sec. 130004

Sec. 130004. Certain comprehensive paid leave benefits excluded from gross income

101 words·~1 min read·/bill/117/hr/5376/eh/section-130004·

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Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: In the case of an individual, gross income shall not include any amount received by the taxpayer by reason of entitlement to a comprehensive paid leave benefit under section 2202(a) of the Social Security Act. . The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Certain comprehensive paid leave benefits. .
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