S 1732 · 96th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to eliminate the disability requirement from the sick pay exclusion and to make the exclusion available to all individuals regardless of age.

Introduced 1979-09-10· Sponsored by Sen. Mathias, Charles McC., Jr. [R-MD]· Senate

Bill Progress

✓
Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Referred to Senate Committee on Finance.(1979-09-10)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to repeal the disability and income requirements for the sick pay exclusion enacted by the Tax Reform Act of 1976, and to restore prior law. Makes such repeal retroactive to January 1, 1978.…

Summarized by Claude AI · Non-partisan · For informational purposes only