| Consider instead the NSBA-supported proposal to limit the value of employer-provided health coverage that is excludible from gross income based on a minimum benefit package. |
| That ruling concludes that HRA coverage and reimbursements are excludible from the gross income of employees and retired employees under Secs. |
| Structured settlements and qualified assignments, in widespread use in physical injury cases, facilitate settlement of recoveries excludible from gross income under Secs. |
| Clearly within the excluded-income category are gratuitous receipts, excludible personal injury recoveries, tax-exempt interest, and foreign-source earned income. |
| In lieu of this approach, NSBA has supported limits on the value of employer-provided health coverage that is excludible from gross income based on a minimum benefit package. |
| Although punitive damages were found to be excludible in certain instances, their questionableness has certainly been on the mind of Congress for some time. |
