Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · HR

H.R. 3080 (101st)

Section 457 Reform and Simplification Act of 1989

referredUnited States· United States Congress· EN

Introduced

2 August 1989

Last action

2 August 1989 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Matsui, Robert T. [D-CA-5], Rep. Vander Jagt, Guy [R-MI-9], Rep. Bustamante, Albert G. [D-TX-23], Rep. Pashayan, Charles, Jr. [R-CA-17], Sen. Craig, Larry E. [R-ID], Rep. Moody, Jim [D-WI-5], Rep. Stallings, Richard H. [D-ID-2], Sen. Kyl, Jon [R-AZ], Rep. Atkins, Chester G. [D-MA-5], Rep. Martin, David O'B. [R-NY-26], Rep. Johnson, Nancy L. [R-CT-5], Rep. Condit, Gary A. [D-CA-18], Rep. Smith, Lawrence [D-FL-16], Rep. Mavroules, Nicholas [D-MA-6], Rep. Boehlert, Sherwood [R-NY-24], Rep. Rhodes, John J., III [R-AZ-1], Rep. Brown, George E., Jr. [D-CA-42], Rep. Armey, Richard K. [R-TX-26], Rep. Swift, Al [D-WA-2], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Packard, Ron [R-CA-48], Rep. Unsoeld, Jolene [D-WA-3], Rep. Neal, Stephen L. [D-NC-5], Rep. Shumway, Norman D. [R-CA-14], Rep. English, Glenn [D-OK-6], Rep. McCurdy, Dave [D-OK-4], Rep. Udall, Morris K. [D-AZ-2], Rep. Stenholm, Charles W. [D-TX-17], Rep. Schiff, Steven [R-NM-1], Sen. Smith, Bob [R-NH], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. Sisisky, Norman [D-VA-4], Rep. Frenzel, Bill [R-MN-3], Rep. Bateman, Herbert H. [R-VA-1], Rep. Pickett, Owen B. [D-VA-2], Sen. Brown, Hank [R-CO], Rep. Gradison, Willis D., Jr. [R-OH-2], Rep. Archer, Bill [R-TX-7], Rep. Slaughter, D. French, Jr. [R-VA-7], Rep. Boucher, Rick [D-VA-9], Rep. Bliley, Tom [R-VA-7], Rep. Clinger, William F., Jr. [R-PA-5], Rep. Mineta, Norman Y. [D-CA-15], Rep. Ritter, Don [R-PA-15], Rep. Bryant, John W. [D-TX-5]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Section 457 Reform and Simplification Act of 1989 - Amends the Internal Revenue Code to state that the accounting provisions applicable to the deferred compensation plans of State and local governments and of private tax-exempt organizations shall not apply to nonelective deferred compensation. Directs the Secretary of the Treasury to promulgate regulations defining nonelective deferred compensation. Applies retroactively to tax year 1988 and thereafter.

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

Timeline

  1. 2 August 1989

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 2 August 1989

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 2 August 1989

    Introduced

    Introduced in House

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in House (text)

View fileDownload file

This file cannot be previewed here. Use View or Download.

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.

  • Introduced in House (text)

    Introduced in House · EN

    ViewDownloadOpen at official source

  • Introduced in House

    summary · EN · 2 August 1989

    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

Related records

No cross-record relationships stored yet.

Sources

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