United States · Bill · HR
H.R. 3312 (100th)
Section 457 Clarification Act of 1987
Introduced
21 September 1987
Last action
—
Status
Provisions of Measure Incorporated Into H.R.4333.
Sponsors
—
Subjects
Discovery layer
Source updated
28 August 2025
Summary
Section 457 Clarification Act of 1987 - 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 1979 and thereafter.
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Documents
1 official file
Introduced in House
summary · EN · 21 September 1987
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/3312
- Open data entity: https://api.congress.gov/v3/bill/100/hr/3312