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United States · Bill · HR

H.R. 3312 (100th)

Section 457 Clarification Act of 1987

openUnited States· United States Congress· EN

Introduced

21 September 1987

Last action

10 November 1988 · Committee

Status

Provisions of Measure Incorporated Into H.R.4333.

Sponsors

Rep. Matsui, Robert T. [D-CA-5], Rep. Vander Jagt, Guy [R-MI-9], Rep. Archer, Bill [R-TX-7], Rep. Donnelly, Brian J. [D-MA-11], Sen. Gregg, Judd [R-NH], Rep. Jenkins, Edgar L. [D-GA-9], Rep. McGrath, Raymond J. [R-NY-5], Rep. Crane, Philip M. [R-IL-8], Rep. Gradison, Willis D., Jr. [R-OH-2], Rep. Frenzel, Bill [R-MN-3], Sen. Brown, Hank [R-CO], Rep. Daub, Hal [R-NE-2], Rep. Chandler, Rod D. [R-WA-8], Rep. Moody, Jim [D-WI-5], Rep. Flippo, Ronnie G. [D-AL-5], Rep. Duncan, John J. [R-TN-2], Rep. Schulze, Richard T. [R-PA-5], Rep. Thomas, William M. [R-CA-21], Rep. Anthony, Beryl, Jr. [D-AR-4], Rep. Rangel, Charles B. [D-NY-15], Rep. Kennelly, Barbara B. [D-CT-1], Rep. Guarini, Frank J. [D-NJ-14], Rep. Andrews, Michael [D-TX-25], Sen. Dorgan, Byron L. [D-ND], Rep. Ford, Harold E. [D-TN-9], Rep. Stump, Bob [R-AZ-3], Rep. Bevill, Tom [D-AL-4], Rep. Pursell, Carl D. [R-MI-2], Rep. Price, David E. [D-NC-4], Rep. Nowak, Henry [D-NY-33], Rep. Oxley, Michael G. [R-OH-4], Rep. Bustamante, Albert G. [D-TX-23], Rep. Biaggi, Mario [D-NY-19], Rep. Ballenger, Cass [R-NC-10], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Wolf, Frank R. [R-VA-10], Sen. Smith, Bob [R-NH], Sen. Akaka, Daniel K. [D-HI], Rep. Gilman, Benjamin A. [R-NY-20], Sen. Boxer, Barbara [D-CA], Rep. Lantos, Tom [D-CA-12], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Lowry, Mike [D-WA-7], Rep. Coyne, William J. [D-PA-14], Rep. Schuette, Bill [R-MI-10], Rep. Konnyu, Ernest L. [R-CA-12], Rep. Mineta, Norman Y. [D-CA-15], Sen. Kyl, Jon [R-AZ]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

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.

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

Timeline

  1. 21 September 1987

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 21 September 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 21 September 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 10 November 1988

    Committee

    Provisions of Measure Incorporated Into H.R.4333.

    Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Leesvertaling

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Sponsors

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Sources

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