To amend the Internal Revenue Code of 1954 to exclude from the gross income of any participant in any state or local government plan so much of any distribution from such plan as represents his allocable share of tax-exempt interest of such plan.

Summary

Amends the Internal Revenue Code to exclude from the gross income of any participant in a State or local government employee annuity plan the amount of any distribution that represents the participant's portion of the tax-exempt interest of the plan. Applies retroactively to distributions in 1982 and thereafter.

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Documents

2 official files

• Introduced in House (text)

  Introduced in House · EN

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 January 1989

  Open at official source

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