To amend the Internal Revenue Code of 1986 to provide that income of certain spouses will not be aggregated for purposes of the limitations of sections 401(a)(17) and 404(1) of such Code.

Summary

Amends the Internal Revenue Code to provide that for purposes of determining the compensation of highly compensated employees for certain pension plans, the rules attributing compensation between spouses will not apply if both spouses are licensed to perform services in the same professional field and perform such services on a full-time basis for the same employer.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 21 February 1991

   Introduced

   Referred to the House Committee on Ways and Means.

   Source: IntroReferral

2. 21 February 1991

   Introduced

   Introduced in House

   Source: IntroReferral

3. 21 February 1991

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in House · undated · Official file

Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 21 February 1991

  Open at official source

Sponsors

• Rep. Coble, Howard [R-NC-6] · R · Sponsor
• Rep. Ramstad, Jim [R-MN-3] · R · Cosponsor
• · hswm00 · Standing

Related records

• related to ← A bill to amend the Internal Revenue Code of 1986 to provide that income of certain spouses will not be aggregated for purposes of the limitations of sections 401(a)(17) and 404(1) of such Code.