Summary: H.R.5951 — 101st Congress (1989-1990)All Information (Except Text)

There is one summary for H.R.5951. Bill summaries are authored by CRS.

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Introduced in House (10/26/1990)

Provides that no deduction shall be allowed under the Internal Revenue Code for expenses paid or incurred by an employer for any group health plan if the service on active duty of an eligible Reserve member is considered a break in service for purposes of determining the eligibility of such member, and his or her dependents, to participate in any such plan.

Defines "eligible Reserve member" as a member of a reserve component of the armed forces who: (1) after August 2, 1990, is called or ordered to active duty for a period of more than 30 days; (2) is an employee of an employer on the date of such call or order; and (3) resumes employment with such employer within 60 days after being released from active duty.