United States · Bill · HR
H.R. 3080 (101st)
Section 457 Reform and Simplification Act of 1989
Introduced
2 August 1989
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
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.
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 2 August 1989
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/101st-congress/house-bill/3080
- Open data entity: https://api.congress.gov/v3/bill/101/hr/3080