United States · Bill · S
S. 1794 (97th)
A bill to amend the Internal Revenue Code of 1954.
Introduced
29 October 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
3 January 2025
Summary
Amends the Internal Revenue Code to provide that a money purchase pension plan shall not lose its tax exemption because the plan includes a qualified salary reduction arrangement. Defines "qualified salary reduction arrangement" and "money purchase pension plan" for purposes of this Act. Provides that distributions from such a plan shall be taxable to the beneficiary in the same manner as an annuity.
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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 Senate
summary · EN · 29 October 1981
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1794
- Open data entity: https://api.congress.gov/v3/bill/97/s/1794