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United States · Bill · HR

H.R. 4221 (100th)

Section 457 Clarification Act of 1988

openUnited States· United States Congress· EN

Introduced

22 March 1988

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. McGrath, Raymond J. [R-NY-5], Rep. Mineta, Norman Y. [D-CA-15], Rep. Downey, Thomas J. [D-NY-2], Rep. Rowland, John G. [R-CT-5], Rep. Henry, Paul B. [R-MI-5], Rep. Towns, Edolphus [D-NY-10], Rep. Williams, Pat [D-MT-At Large], Rep. Marlenee, Ron [R-MT-2], Rep. Konnyu, Ernest L. [R-CA-12], Rep. Guarini, Frank J. [D-NJ-14], Rep. Moody, Jim [D-WI-5], Rep. Coyne, William J. [D-PA-14], Rep. Moorhead, Carlos J. [R-CA-22], Rep. Solomon, Gerald B. H. [R-NY-22], Rep. Fazio, Vic [D-CA-3], Rep. Vento, Bruce F. [D-MN-4], Rep. Boehlert, Sherwood [R-NY-24], Rep. Wortley, George C. [R-NY-27], Rep. Nowak, Henry [D-NY-33], Rep. Chandler, Rod D. [R-WA-8], Rep. Yatron, Gus [D-PA-6], Rep. Sisisky, Norman [D-VA-4], Rep. Martin, David O'B. [R-NY-26], Rep. Ravenel, Arthur, Jr. [R-SC-1], Rep. Manton, Thomas J. [D-NY-7], Rep. Swift, Al [D-WA-2], Rep. Lent, Norman F. [R-NY-4], Rep. Lowry, Mike [D-WA-7], Rep. Horton, Frank J. [R-NY-29], Rep. Hoyer, Steny H. [D-MD-5], Rep. Gilman, Benjamin A. [R-NY-20], Sen. Dorgan, Byron L. [D-ND], Rep. Mrazek, Robert J. [D-NY-3], Rep. Barnard, Doug, Jr. [D-GA-10], Rep. Neal, Stephen L. [D-NC-5], Rep. Mazzoli, Romano L. [D-KY-3], Sen. Jeffords, James M. [I-VT], Rep. Stratton, Samuel S. [D-NY-23], Rep. Goodling, William F. [R-PA-19], Rep. Solarz, Stephen J. [D-NY-13], Rep. McDade, Joseph M. [R-PA-10], Rep. Combest, Larry [R-TX-19], Rep. Burton, Dan [R-IN-5], Rep. Pashayan, Charles, Jr. [R-CA-17], Rep. Oberstar, James L. [D-MN-8], Rep. Valentine, Tim [D-NC-2]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Section 457 Clarification Act of 1988 - Amends Internal Revenue Code accounting rules governing the year of inclusion of compensation deferred under qualified plans of State and local governments and of private tax-exempt organizations. Declares the rules to be inapplicable to both nonelective deferred compensation and basic employee benefits, including bona fide vacation plans, sick leave plans, sabbatical leave, and similar benefits.

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

Timeline

  1. 22 March 1988

    Introduced

    Referred to House Committee on Ways and Means.

    Source: IntroReferral

  2. 22 March 1988

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 22 March 1988

    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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