BILLS-105hr2492ih.pdf

1986 the taxable year years December 31, 1996 all prior taxable years 5 1974 20 years 2) YEARS 1965 30-year SEPTEMBER 17, 1997 1997 31

SESSION H. R. 2492 the ‘‘Career Transition As-

New Jersey the United States of America United States

SEC the Internal Revenue Code the Committee on Ways and Means Senate Vocational and Applied Technology House of Representa- CONGRESS ual State THE HOUSE OF REPRESENTATIVES

SMITH Carl D.

severance severance payments refundable job training time employees gross income older gross separation taxable taxable year job excluded dollar code exclude