United States · Bill · HR
H.R. 8152 (96th)
A bill to amend the Internal Revenue Code of 1954 to encourage foreign pension plans to invest in the United States.
Introduced
18 September 1980
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
7 February 2024
Summary
Amends the Internal Revenue Code to exempt from liability for income tax on investments in the United States any foreign pension plan maintained under the laws of such foreign country primarily for the benefit of employees. Requires the participation in any such plan of at least ten employees, a majority of whom are nonresident alien individuals. Applies such exemption only to amounts received in the United States between December 31, 1980 and December 31, 1985.
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Timeline
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Votes
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Versions
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Documents
1 official file
Introduced in House
summary · EN · 18 September 1980
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/96th-congress/house-bill/8152
- Open data entity: https://api.congress.gov/v3/bill/96/hr/8152