JURY DUTY PAY REMITTED TO AN INDIVIDUAL’S EMPLOYER ALLOWED AS A DEDUCTION IN COMPUTING GROSS INCOME.

SEC. 6007. JURY DUTY PAY REMITTED TO AN INDIVIDUAL’S EMPLOYER ALLOWED AS A DEDUCTION IN COMPUTING GROSS INCOME. (a) In General.—Part VII of subchapter B of chapter 1 of the 1986 Code (relating to additional itemized deductions for individuals) is amended by redesignating section 220 as section 221 and by inserting after section 219 the following new section: “SEC. 220. JURY DUTY PAY REMITTED TO EMPLOYER. “If— “(1) an individual receives payment for the discharge of jury duty, and “(2) the employer of such individual requires the individual to remit any portion of such payment to the employer in exchange for payment by the employer of compensation for the period the individual was performing jury duty, then there shall be allowed as a deduction the amount so remitted.”. (b) Deduction Allowed in Arriving at Adjusted Gross Income.—Subsection (a) of section 62 of the 1986 Code (defining adjusted gross income) is amended by inserting after paragraph (12) the following new paragraph: “(13) Jury duty pay remitted to employer.—The deduction allowed by section 220.”. (c) Clerical Amendment.—The table of sections for part VII of subchapter B of chapter 1 of the 1986 Code is amended by striking out the item relating to section 220 and inserting in lieu thereof the following new items: “Sec. 220. Jury duty pay remitted to employer. “Sec. 221. Cross references.”. (d) Effective Date.—The amendments made by this section shall apply as if included in the amendments made by section 132 of the Tax Reform Act of 1986.