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United States · Bill · HR

H.R. 1348 (102nd)

Entitled, "The Public Pension Equity Restoration Act of 1991".

referredUnited States· United States Congress· EN

Introduced

7 March 1991

Last action

24 July 1991 · Referred

Status

Referred to the Subcommittee on Select Revenue Measures.

Sponsors

Rep. Matsui, Robert T. [D-CA-5], Rep. Pickle, J. J. [D-TX-10], Rep. Gibbons, Sam [D-FL-11], Rep. Archer, Bill [R-TX-7], Rep. Stark, Fortney Pete [D-CA-13], Rep. Andrews, Michael [D-TX-25], Rep. Vander Jagt, Guy [R-MI-9], Rep. Jacobs, Andrew, Jr. [D-IN-10], Rep. Gradison, Willis D., Jr. [R-OH-2], Rep. Jenkins, Edgar L. [D-GA-9], Rep. Thomas, William M. [R-CA-21], Rep. Downey, Thomas J. [D-NY-2], Rep. McGrath, Raymond J. [R-NY-5], Rep. Guarini, Frank J. [D-NJ-14], Rep. Shaw, E. Clay, Jr. [R-FL-22], Rep. Anthony, Beryl, Jr. [D-AR-4], Sen. Dorgan, Byron L. [D-ND], Rep. Johnson, Nancy L. [R-CT-5], Rep. Donnelly, Brian J. [D-MA-11], Rep. Coyne, William J. [D-PA-14], Rep. Moody, Jim [D-WI-5], Sen. Durbin, Richard J. [D-IL], Rep. Costello, Jerry F. [D-IL-12], Rep. Lipinski, William O. [D-IL-3], Rep. Mavroules, Nicholas [D-MA-6], Rep. Washington, Craig A. [D-TX-18], Rep. Bartlett, Steve [R-TX-3], Sen. Kyl, Jon [R-AZ], Rep. Poshard, Glenn [D-IL-22], Rep. Feighan, Edward F. [D-OH-19], Rep. Neal, Richard E. [D-MA-1], Rep. Frost, Martin [D-TX-24], Rep. Dornan, Robert K. [R-CA-46], Rep. Perkins, Carl C. [D-KY-7], Rep. Bruce, Terry L. [D-IL-19], Rep. Dymally, Mervyn M. [D-CA-31], Rep. Frank, Barney [D-MA-4], Rep. Young, Don [R-AK-At Large], Rep. Hertel, Dennis M. [D-MI-14], Rep. Kolter, Joseph P. [D-PA-4], Rep. Hoagland, Peter [D-NE-2], Rep. Bilbray, James H. [D-NV-1], Rep. Kildee, Dale E. [D-MI-5], Sen. Wyden, Ron [D-OR], Rep. Levine, Mel [D-CA-27], Rep. Annunzio, Frank [D-IL-11], Rep. Ortiz, Solomon P. [D-TX-27], Rep. Coleman, Ronald D. [D-TX-16]

Subjects

Taxation

Source updated

7 February 2024

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Internal Revenue Code to exclude State and local governmental plans from the limitation on benefits exceeding 100 percent of the participant's average compensation for the high three years. Provides that qualified governmental excess benefit arrangements shall not be taken into account in determining whether pension plans meet the limitations on benefits and contributions of qualified plans. Requires taxation of such benefits as if they were provided under a deferred compensation plan maintained by a corporation not exempt from tax which does not meet the requirements of qualified pension, profit-sharing, and stock bonus plans. Exempts disability income received as a pension, annuity, or similar allowance as a result of personal injuries or sickness from the reduced dollar limitation for defined benefit plans where the employee has less than ten years participation or the retirement benefit begins before the social security retirement age. Revises the special rule for State and local government plans which requires such limitation to equal the accrued benefit to allow the election of such rule to be revoked under certain circumstances.

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

Timeline

  1. 7 March 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  2. 7 March 1991

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 7 March 1991

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  4. 24 July 1991

    Referred

    Referred to the Subcommittee on Select Revenue Measures.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 7 March 1991

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 197 sponsors and actors.

Related records

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Sources

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