A bill to exempt certain ruling requests with respect to employee benefit plans from the user fees required under section 10511 of the Revenue Act of 1987.

Summary

Amends the Revenue Act of 1987 to exempt from user fees in connection with various requests to the Internal Revenue Service: (1) any application for a favorable determination (other than for an initial determination letter) on behalf of a tax-deferred compensation plan, unless it involves an amendment to conform the plan to subsequently-enacted Federal law, regulation, or other administrative announcement; and (2) any request for a private letter ruling with respect to such a plan, unless it relates to changes in Federal law or regulations since the plan's adoption.

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Timeline

1. 19 October 1988

   Introduced

   Introduced in House

   Source: IntroReferral

2. 19 October 1988

   Introduced

   Referred to House Committee on Ways and Means.

   Source: IntroReferral

3. 19 October 1988

   Introduced

   Introduced in House

   Source: IntroReferral

Votes

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Versions

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Documents

1 official file

• Introduced in House

  summary · EN · 19 October 1988

  Open at official source

Sponsors

• Rep. Hefley, Joel [R-CO-5] · R · Sponsor
• Rep. Chandler, Rod D. [R-WA-8] · R · Sponsor
• Rep. DioGuardi, Joseph J. [R-NY-20] · R · Sponsor
• · hswm00 · Standing

Related records

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