Skip to content
PoliticalRepoPoliticalRepo

United States · Bill · S

S. 1188 (100th)

A bill to amend the Internal Revenue Code of 1986 to allow certain associations of football coaches to have a qualified pension plan which includes cash or deferred arrangement.

referredUnited States· United States Congress· EN

Introduced

12 May 1987

Last action

12 May 1987 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Symms, Steven D. [R-ID], Sen. Graham, Bob [D-FL], Sen. Chafee, John H. [R-RI], Sen. Heflin, Howell [D-AL], Sen. Sasser, Jim [D-TN], Sen. Ford, Wendell H. [D-KY], Sen. Mikulski, Barbara A. [D-MD], Sen. Pell, Claiborne [D-RI], Sen. Garn, E. J. (Jake) [R-UT], Sen. Breaux, John B. [D-LA], Sen. Shelby, Richard C. [R-AL], Sen. Cochran, Thad [R-MS], Sen. Evans, Daniel J. [R-WA], Sen. Hatch, Orrin G. [R-UT], Sen. Burdick, Quentin N. [D-ND], Sen. Helms, Jesse [R-NC], Sen. Boren, David L. [D-OK], Sen. Lugar, Richard G. [R-IN], Sen. Heinz, John [R-PA], Sen. Thurmond, Strom [R-SC], Sen. Stafford, Robert T. [R-VT], Sen. Nickles, Don [R-OK], Sen. Quayle, Dan [R-IN], Sen. Grassley, Chuck [R-IA], Sen. McCain, John [R-AZ], Sen. Simon, Paul [D-IL], Sen. Johnston, J. Bennett [D-LA], Sen. Bumpers, Dale [D-AR], Sen. Adams, Brock [D-WA], Sen. McConnell, Mitch [R-KY], Sen. Wallop, Malcolm [R-WY], Sen. Reid, Harry [D-NV], Sen. Harkin, Tom [D-IA], Sen. Nunn, Sam [D-GA], Sen. Wilson, Pete [R-CA]

Subjects

Taxation

Source updated

3 January 2025

Taxation

Summary

Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.

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

Timeline

  1. 12 May 1987

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 12 May 1987

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

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

Related records

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.