Amendment, because of the difficulty in interpretation, repealed Section 89 of the Internal Revenue Code of 1986, which required businesses that deducted the costs of employee health insurance to offer such benefits to all employees in a nondiscriminatory manner. \ The amendment restored the noncontroversial nondiscrimination language that existed prior to 1986.

Ask AI
Amendment Number
263
Description
Amendment, because of the difficulty in interpretation, repealed Section 89 of the Internal Revenue Code of 1986, which required businesses that deducted the costs of employee health insurance to offer such benefits to all employees in a nondiscriminatory manner. \ The amendment restored the noncontroversial nondiscrimination language that existed prior to 1986.
Purpose
An amendment to repeal Section 89 of the Internal Revenue Service Rules, relating to tax treatment of benefits provided under certain discriminatory employee health benefit plans, and reinstate the IRS rules in existence prior to the implementation of the Section 89 rules.
Congress
101
Type
HAMDT
Latest Action Date
Sep 27, 1989
Latest Action Text
On agreeing to the Dorgan (ND) amendment (A002) Agreed to by recorded vote: 390 - 36 (Roll no. 250).
Latest Action Time
17:30:30
Submitted Date
Sep 27, 1989
Chamber
House of Representatives
Update Date
Jul 10, 2021
Amendment 263 — Informed