To amend the Internal Revenue Code of 1986 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. 973 proposes to change federal tax law to allow employees to exclude the value of employer-provided legal services from their taxable income. If passed, this would make permanent a tax benefit that previously expired, allowing workers to receive legal assistance through group plans—such as help with wills, home closings, or power of attorney—without paying income tax on the cost of those services. The bill also seeks to increase the maximum dollar amount of legal benefits that can be excluded from a taxpayer's gross income each year.