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HR 3011 105th Congress House

Layoff Tax Relief Act

Official title: To amend the Internal Revenue Code of 1986 to exclude certain severance payment amounts from income.

Introduced: September 9, 1998 See on congress.gov
Taxation Dismissal wageIncome taxLabor and EmploymentLayoffs
More subjectsShow fewer subjects
Personal income taxTax exclusion
This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 9, 1997
Referred to the House Committee on Ways and Means.
Nov 9, 1997
Introduced in House
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 Latest action November 9, 1997

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Layoff Tax Relief Act - Amends the Internal Revenue Code to exclude from gross income a limited amount of qualified severance pay.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3011: Layoff Tax Relief Act. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3011/
MLA
"H.R. 3011: Layoff Tax Relief Act." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3011/.
Bluebook (legal)
H.R. 3011, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3011/.
Markdown link
[H.R. 3011: Layoff Tax Relief Act](https://openamerica.io/bill/105-HR-3011/)
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