Public Pension Parity Act of 1997

Summary

Public Pension Parity Act of 1997 - Amends the Internal Revenue Code to: (1) exclude from gross income any amount received by an individual as a qualified governmental pension which does not exceed the maximum excludable social security benefits of the taxpayer for such year reduced by the social security benefits received during such year which were excluded from gross income; and (2) prohibit applying clause (1) to any qualified governmental pension received during the taxable year unless the taxpayer (or the spouse or former spouse of the taxpayer) performed the service giving rise to such pension. Defines the term "maximum excludable social security benefits."

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 7 January 1997

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• Introduced in House (PDF)

  Introduced in House · EN · 7 January 1997

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• Introduced in House

  summary · EN · 7 January 1997

  Open at official source

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