A bill to amend the Internal Revenue Code of 1954 to correct a technical problem affecting the tax treatment of employees under nondiscriminatory employees choice compensation plans.

referredUnited States· United States Congress· EN

Introduced

5 August 1977

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to require that the gross income of any individual covered by a nondiscriminatory employee choice compensation plan be determined only after giving effect to any election by such individual as to the allocation of employer contributions among cash compensation, taxable benefits, and nontaxable benefits provided under such plan.

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Documents

1 official file

Introduced in House
summary · EN · 5 August 1977
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/95th-congress/house-bill/8908
Open data entity: https://api.congress.gov/v3/bill/95/hr/8908