To restore and make permanent the exclusion from gross income for amounts received under qualified group legal services plans and to increase the maximum amount of the exclusion.

H.R. 897 aims to change how the Internal Revenue Code treats employer-provided legal services by making the tax exclusion for these benefits permanent. Under this bill, the money an employer pays into a group legal services plan, as well as the value of the legal services an employee receives, would not be counted as part of the employee's taxable gross income. Additionally, the bill seeks to remove the previous dollar limits on this exclusion, potentially allowing workers to receive more comprehensive legal assistance through their workplace benefits without increasing their federal tax burden.