To amend the Internal Revenue Code of 1986 to simplify the definitions of highly compensated employee and compensation for pension plan purposes, and for other purposes.

referredUnited States· United States Congress· EN

Introduced

4 April 1990

Last action

4 April 1990 · Introduced

Status

Referred to the House Committee on Ways and Means.

Sponsors

Rep. Schulze, Richard T. [R-PA-5], Rep. Archer, Bill [R-TX-7], Rep. Johnson, Nancy L. [R-CT-5], Rep. Broomfield, William S. [R-MI-18], Rep. Payne, Lewis F., Jr. [D-VA-5], Rep. Rowland, John G. [R-CT-5], Rep. Smith, Denny [R-OR-5], Rep. Neal, Stephen L. [D-NC-5], Rep. Petri, Thomas E. [R-WI-6], Rep. Bereuter, Doug [R-NE-1], Rep. Lagomarsino, Robert J. [R-CA-19], Rep. Gallo, Dean A. [R-NJ-11], Rep. Schuette, Bill [R-MI-10], Rep. Sundquist, Don [R-TN-7], Rep. Horton, Frank J. [R-NY-29], Rep. Walsh, James T. [R-NY-25], Rep. Emerson, Bill [R-MO-8], Rep. Skeen, Joe [R-NM-2], Rep. Boehlert, Sherwood [R-NY-24], Rep. Vucanovich, Barbara F. [R-NV-2], Rep. Ballenger, Cass [R-NC-10], Rep. Campbell, Tom [R-CA-15], Rep. Cox, Christopher [R-CA-48], Rep. Slaughter, D. French, Jr. [R-VA-7], Rep. Wylie, Chalmers P. [R-OH-15], Rep. James, Craig T. [R-FL-4], Rep. Packard, Ron [R-CA-48], Rep. Fish, Hamilton, Jr. [R-NY-19], Rep. Tauke, Thomas Joseph [R-IA-2]

Subjects

Taxation

Source updated

7 February 2024

Taxation

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Summary

Amends the Internal Revenue Code to revise the definitions of highly compensated employee and compensation for pension plan purposes. Delays requirements of employer reporting on the number of highly compensated employees under a fringe benefit plan. Requires the Secretary of the Treasury to study the burden of such reporting requirements.

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

Timeline

4 April 1990
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
4 April 1990
Introduced
Introduced in House
Source: IntroReferral
4 April 1990
Introduced
Introduced in House
Source: IntroReferral

Votes

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Versions

Introduced in House · — · Download file

Documents

2 official files

Introduced in House (text)

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Introduced in House (text)
Introduced in House · EN
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Introduced in House
summary · EN · 4 April 1990
Open at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Vertaal naar
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Related records

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Sources

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Official source: https://www.congress.gov/bill/101st-congress/house-bill/4508
Open data entity: https://api.congress.gov/v3/bill/101/hr/4508
us · 101-hr-4508 · source updated 7 February 2024