A bill to eliminate the retroactive effect on Federal retirement benefits of the repeal of the 3-year basis recovery rule by the Tax Reform Act of 1986.

Summary

Provides that in the case of Federal annuities, the repeal of the three-year basis recovery rule by the Tax Reform Act of 1986 shall apply only in cases where the starting date is after the date of the enactment of such Act. Allows a one-year period after the date of enactment of this Act for a claim for refund or credit of any overpayment of tax.

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Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 24 October 1991

  Open at official source

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