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United States · Bill · S

S. 1129 (101st)

A bill to amend the Internal Revenue Code of 1986 to simplify the antidiscrimination rules applicable to certain employee benefit plans.

reportedUnited States· United States Congress· EN

Introduced

6 June 1989

Last action

13 June 1989 · Reported

Status

Committee on Finance. Provisions of measure incorporated into measure S. 1185 ordered to be reported.

Sponsors

Sen. Bentsen, Lloyd M. [D-TX], Sen. Pryor, David H. [D-AR], Sen. Durenberger, Dave [R-MN], Sen. Packwood, Bob [R-OR], Sen. Matsunaga, Spark M. [D-HI], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Boren, David L. [D-OK], Sen. Baucus, Max [D-MT], Sen. Mitchell, George J. [D-ME], Sen. Rockefeller, John D., IV [D-WV], Sen. Danforth, John C. [R-MO], Sen. Chafee, John H. [R-RI], Sen. Heinz, John [R-PA], Sen. Daschle, Thomas A. [D-SD], Sen. Armstrong, William L. [R-CO], Sen. Byrd, Robert C. [D-WV], Sen. Bumpers, Dale [D-AR], Sen. Sanford, Terry [D-NC], Sen. Kohl, Herb [D-WI], Sen. Harkin, Tom [D-IA], Sen. Bingaman, Jeff [D-NM], Sen. Gore, Albert, Jr. [D-TN], Sen. Inouye, Daniel K. [D-HI], Sen. Reid, Harry [D-NV], Sen. Pell, Claiborne [D-RI], Sen. DeConcini, Dennis [D-AZ], Sen. Adams, Brock [D-WA], Sen. Cranston, Alan [D-CA], Sen. Mikulski, Barbara A. [D-MD], Sen. Cohen, William S. [R-ME], Sen. Dodd, Christopher J. [D-CT], Sen. Sasser, Jim [D-TN], Sen. Dole, Robert J. [R-KS], Sen. Ford, Wendell H. [D-KY], Sen. Grassley, Chuck [R-IA], Sen. Kerry, John F. [D-MA], Sen. Robb, Charles S. [D-VA], Sen. Hatfield, Mark O. [R-OR], Sen. Burdick, Quentin N. [D-ND], Sen. Lieberman, Joseph I. [ID-CT], Sen. Kennedy, Edward M. [D-MA], Sen. Jeffords, James M. [I-VT], Sen. Wirth, Timothy [D-CO], Sen. Graham, Bob [D-FL], Sen. Conrad, Kent [D-ND], Sen. Johnston, J. Bennett [D-LA], Sen. Fowler, Wyche, Jr. [D-GA]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Amends the Tax Reform Act of 1986 to delay until 1990 the effective date of the nondiscrimination requirements for benefits provided under certain employee benefit plans. Amends the Internal Revenue Code to revise such nondiscrimination requirements by requiring the taxation of the excess health benefits of a highly compensated employee. Excludes from such requirements certain students, certain elderly, and prisoners. Imposes an excise tax on employers or employer plans if an employee benefit plan fails to satisfy certain administrative requirements. Restores prior law with respect to nondiscrimination requirements of group-term life insurance plans. Authorizes an employer to elect to use current nondiscrimination rules for years beginning 1990 or 1991 as they apply to health plans and dependent care assistance programs. Revises provisions relating to the nontaxable benefits of employers of leased employees, dependent care assistance, and group-term life insurance provided to highly compensated employees.

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

Timeline

  1. 6 June 1989

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 6 June 1989

    Introduced

    Introduced in Senate

    Source: IntroReferral

  3. 12 June 1989

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

  4. 13 June 1989

    Reported

    Committee on Finance. Provisions of measure incorporated into measure S. 1185 ordered to be reported.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 6 June 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Showing 48 of 64 sponsors and actors.

Related records

Sources

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