EMPLOYER-PROVIDED GROUP LEGAL SERVICES PLANS.

SEC. 104. EMPLOYER-PROVIDED GROUP LEGAL SERVICES PLANS. (a) Extension.— (1) In general.— Subsection (e) of section 120 (relating to amounts received under qualified group legal services plans) is amended by striking “December 31, 1991” and inserting “June 30, 1992”. (2) Special rule.— In the case of any taxable year beginning in 1992, only amounts paid before July 1, 1992, by the employer for coverage for the employee, his spouse, or his dependents, under a qualified group legal services plan for periods before July 1, 1992, shall be taken into account in determining the amount excluded under section 120 of the Internal Revenue Code of 1986 with respect to such employee for such taxable year. (b) Effective Date.— The amendment made by this section shall apply to taxable years beginning after December 31, 1991.