To amend the Internal Revenue Code of 1986 to exclude length of service awards to volunteers performing fire fighting or prevention services, emergency medical services, or ambulance services from the limitations applicable to certain deferred compensation plans, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

20 June 1995

Last action

20 June 1995 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Houghton, Amo [R-NY-34], Rep. McNulty, Michael R. [D-NY-23], Rep. Ackerman, Gary L. [D-NY-7], Rep. Bunning, Jim [R-KY-4], Rep. Volkmer, Harold L. [D-MO-9], Rep. Shaw, E. Clay, Jr. [R-FL-15], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. LaFalce, John J. [D-NY-36], Rep. Wolf, Frank R. [R-VA-10], Rep. Lipinski, William O. [D-IL-5], Rep. Rivers, Lynn N. [D-MI-13], Rep. Walsh, James T. [R-NY-27], Rep. Manton, Thomas J. [D-NY-9], JOSE SERRANO, Rep. Quinn, Jack [R-NY-27], Rep. Hostettler, John N. [R-IN-8], Rep. Owens, Major R. [D-NY-12], Rep. Weldon, Curt [R-PA-7], Rep. Fattah, Chaka [D-PA-2], Rep. McHugh, John M. [R-NY-23], Rep. Parker, Mike [D-MS-4], Rep. Solomon, Gerald B. H. [R-NY-24], Rep. Hinchey, Maurice D. [D-NY-22], Rep. Towns, Edolphus [D-NY-11], Rep. Yates, Sidney R. [D-IL-9], Rep. Frisa, Dan [R-NY-4], Rep. Inglis, Bob [R-SC-4], Rep. Vento, Bruce F. [D-MN-4], LOUISE SLAUGHTER, Rep. Stupak, Bart [D-MI-1], Rep. Spratt, John M., Jr. [D-SC-5], Rep. Johnson, Nancy L. [R-CT-6], NITA LOWEY, ELIOT ENGEL, Rep. Forbes, Michael P. [R-NY-1], DANA ROHRABACHER, Rep. Kelly, Sue W. [R-NY-19], Rep. Kingston, Jack [R-GA-1], Rep. Rangel, Charles B. [D-NY-19], Rep. Ney, Robert W. [R-OH-18], Rep. Jacobs, Andrew, Jr. [D-IN-11], Rep. Davis, Tom [R-VA-11], Rep. Lazio, Rick [R-NY-2], Rep. Wynn, Albert Russell [D-MD-4], PETER KING, Sen. Schumer, Charles E. [D-NY], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Gilman, Benjamin A. [R-NY-26]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code with respect to deferred compensation plans to treat length of service award plans for bona fide volunteers as not providing for the deferral of compensation. Specifies such volunteers as those providing fire fighting and prevention services, emergency medical services, and ambulance services. Exempts such deferred amounts from social security taxes.

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

Timeline

20 June 1995
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
20 June 1995
Introduced
Sponsor introductory remarks on measure. (CR E1301)
Source: IntroReferral
20 June 1995
Introduced
Introduced in House
Source: IntroReferral
20 June 1995
Introduced
Introduced in House
Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Introduced in House · 20 June 1995 · Official file

Documents

3 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN · 20 June 1995
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Introduced in House (PDF)
Introduced in House · EN · 20 June 1995
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Introduced in House
summary · EN · 20 June 1995
Open at official source

Related records

related to ← A bill to amend the Internal Revenue Code of 1986 to exclude length of service awards to volunteers performing fire fighting or prevention services, emergency medical services, or ambulance services from the limitations applicable to certain deferred compensation plans, and for other purposes.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/104th-congress/house-bill/1893
Open data entity: https://api.congress.gov/v3/bill/104/hr/1893
us · 104-hr-1893 · source updated 7 February 2024