United States · Bill · S
S. 1855 (97th)
A bill to make section 457 (e) (1) of the Internal Revenue Code of 1954 inapplicable to certain State judicial plans.
Introduced
17 November 1981
Last action
—
Status
Committee on Finance requested executive comment from OMB; Treasury Department.
Sponsors
—
Subjects
Discovery layer
Source updated
10 August 2026
Summary
Amends the Internal Revenue Code to exempt compensation received under certain State retirement plans for the exclusive benefit of elected judges or their beneficiaries from the tax treatment of compensation received under ineligible State deferred compensation plans.
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Votes
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Versions
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Documents
1 official file
Introduced in Senate
summary · EN · 17 November 1981
Sponsors
No sponsors or actors listed by the source.
Related records
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Sources
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- Official source: https://www.congress.gov/bill/97th-congress/senate-bill/1855
- Open data entity: https://api.congress.gov/v3/bill/97/s/1855