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House Bill 685
117th Congress(2021-2022)
Coronavirus Unemployment Benefits Tax Relief Act
Introduced
Introduced
Introduced in House on Feb 2, 2021
Overview
Text
Introduced in House 
Feb 2, 2021
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Introduced in House(Feb 2, 2021)
Feb 2, 2021
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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H. R. 685 (Introduced-in-House)


117th CONGRESS
1st Session
H. R. 685


To amend the Internal Revenue Code of 1986 to exempt a portion of unemployment compensation received during 2020 from income taxes.

IN THE HOUSE OF REPRESENTATIVES

February 2, 2021

Mrs. Axne (for herself, Mr. Levin of Michigan, Ms. Eshoo, Mr. Peters, Mr. Foster, and Mr. Khanna) 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 exempt a portion of unemployment compensation received during 2020 from income taxes.

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 “Coronavirus Unemployment Benefits Tax Relief Act”.

SEC. 2. Suspension of tax on portion of unemployment compensation.

(a) In general.—Section 85 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:

“(c) Special rule for 2020.—In the case of any taxable year beginning in 2020, gross income shall not include so much of the unemployment compensation received by an individual as does not exceed $10,200.”.

(b) Effective date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2019.