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S 1014 105th Congress Senate Taxation Business income tax Commerce Income tax Labor and Employment Personal income tax Tax exclusion Torts Workers' compensation

A bill to amend the Internal Revenue Code of 1986 to include liability to pay compensation under workmen's compensation acts within the rules relating to certain personal liability assignments.

Introduced: July 14, 1997 See on congress.gov
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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
Jul 14, 1997
Read twice and referred to the Committee on Finance.
Jul 14, 1997
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to include liability to pay workers' compensation within the definition of personal injury liability assignments (thus, making amounts received for agreeing to such liability assignment eligible for exclusion from gross income).

What's happening now July 14, 1997

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1509 Identical bill To amend the Internal Revenue Code of 1986 to include liability to pay compensation under workmen's compensation acts w…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 14, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1014: A bill to amend the Internal Revenue Code of 1986 to include liability to pay compensation under workmen's compensation acts within the rules relating to certain personal liability assignments.. 105th Congress. Open America. https://openamerica.io/bill/105-S-1014/
MLA
"S. 1014: A bill to amend the Internal Revenue Code of 1986 to include liability to pay compensation under workmen's compensation acts within the rules relating to certain personal liability assignments.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-S-1014/.
Bluebook (legal)
S. 1014, 105th Cong. (2026), https://openamerica.io/bill/105-S-1014/.
Markdown link
[S. 1014: A bill to amend the Internal Revenue Code of 1986 to include liability to pay compensation under workmen's compensation acts within the rules relating to certain personal liability assignments.](https://openamerica.io/bill/105-S-1014/)
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