United States · Bill · HR
H.R. 5204 (103rd)
Employee Partnership Reward Act of 1994
Introduced
6 October 1994
Last action
14 November 1994 · Referred
Status
Referred to the Subcommittee on Labor-Management Relations.
Sponsors
Sen. Wyden, Ron [D-OR]
Subjects
Taxation, Budget
Source updated
23 March 2026
Summary
TABLE OF CONTENTS: Title I: Refundable Income Tax Credit for Nondeferred Distributions from Performance-Based Reward Plans Title II: Establishment of Program to Promote Performance-Based Reward Plans and Employee Decisionmaking Participation Programs Employee Partnership Reward Act of 1994 - Title I: Refundable Income Tax Credit for Nondeferred Distributions from Performance-Based Reward Plans - Amends the Internal Revenue Code to allow eligible employees a refundable income tax credit for nondeferred distributions from performance-based reward plans. Allows employers an additional deduction for performance-based rewards. Directs the Secretary of the Treasury to study and report to the Congress on the effect of such credit in stimulating productivity and full employment. Directs the Secretary of Labor and the Director of the Federal Mediation and Conciliation Service each to: (1) collect statistics on the extent of performance-based reward plans in the United States; and (2) prepare studies describing the nature and terms of these plans. Requires the Director of the Office of Management and Budget to publish annual estimates of annual tax expenditures for deferred profit-sharing plans and employee stock ownership plans. Title II: Establishment of Program to Promote Performance-Based Reward Plans and Employee Decisionmaking Participation Programs - Directs the Administrator of the Small Business Administration to establish and carry out an Employee Partnership Pilot Program. Directs the Administrator to make five-year program grants to up to five eligible entities to promote implementation of performance-based reward plans and employee decisionmaking participation programs. Requires a matching non-Federal share.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
6 October 1994
Introduced
Referred to the House Committee on Education and Labor.
Source: IntroReferral
6 October 1994
Introduced
Sponsor introductory remarks on measure. (CR E2138)
Source: IntroReferral
6 October 1994
Introduced
Introduced in House
Source: IntroReferral
6 October 1994
Introduced
Introduced in House
Source: IntroReferral
14 November 1994
Referred
Referred to the Subcommittee on Labor-Management Relations.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in House · 6 October 1994 · Download file
Documents
3 official files
Introduced in House (text)
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Introduced in House (text)
Introduced in House · EN · 6 October 1994
Introduced in House (PDF)
Introduced in House · EN · 6 October 1994
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Introduced in House
summary · EN · 6 October 1994
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Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- · hsed00 · Standing
- · hswm00 · Standing
- · hssm00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/103rd-congress/house-bill/5204
- Open data entity: https://api.congress.gov/v3/bill/103/hr/5204
- us · 103-hr-5204 · source updated 23 March 2026