Suspension of Federal Income Tax on Unemployment Benefits Act of 2009

Suspension of Federal Income Tax on Unemployment Benefits Act of 2009 - Amends the Internal Revenue Code to suspend, for taxable years beginning after December 31, 2008, and before January 1, 2011, the taxation of unemployment compensation.

[Congressional Bills 111th Congress]
[From the U.S. Government Printing Office]
[H.R. 155 Introduced in House (IH)]







111th CONGRESS
  1st Session
                                H. R. 155

 To amend the Internal Revenue Code of 1986 to suspend the taxation of 
                 unemployment compensation for 2 years.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 2009

  Mr. McHugh 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 suspend the taxation of 
                 unemployment compensation for 2 years.

    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 ``Suspension of Federal Income Tax on 
Unemployment Benefits Act of 2009''.

SEC. 2. SUSPENSION OF TAX ON UNEMPLOYMENT COMPENSATION.

    (a) In General.--Section 85 of the Internal Revenue Code of 1986 
(relating to unemployment compensation) is amended by adding at the end 
the following new subsection:
    ``(c) Temporary Suspension.--Subsection (a) shall not apply to 
taxable years beginning after December 31, 2008, and before January 1, 
2011.''.
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