United States · Bill · S
S. 2480 (100th)
Public and Tax-Exempt Employees Deferred Compensation Act of 1988
Introduced
7 June 1988
Last action
7 June 1988 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Moynihan, Daniel Patrick [D-NY], Sen. Baucus, Max [D-MT], Sen. Cranston, Alan [D-CA], Sen. D'Amato, Alfonse [R-NY], Sen. DeConcini, Dennis [D-AZ], Sen. Durenberger, Dave [R-MN], Sen. Wilson, Pete [R-CA], Sen. Metzenbaum, Howard M. [D-OH], Sen. Heinz, John [R-PA], Sen. Riegle, Donald W., Jr. [D-MI], Sen. Ford, Wendell H. [D-KY], Sen. Simon, Paul [D-IL], Sen. Kasten, Robert W., Jr. [R-WI], Sen. McConnell, Mitch [R-KY], Sen. Stevens, Ted [R-AK], Sen. Burdick, Quentin N. [D-ND], Sen. Pryor, David H. [D-AR], Sen. Heflin, Howell [D-AL], Sen. Cochran, Thad [R-MS], Sen. Gore, Albert, Jr. [D-TN]
Subjects
Taxation
Source updated
28 August 2025
Summary
Public and Tax-Exempt Employees Deferred Compensation Act of 1988 - Amends Internal Revenue Code accounting rules governing the year of inclusion of compensation deferred under qualified plans of State and local governments and of private tax-exempt organizations. Declares the rules to be inapplicable to both nonelective deferred compensation and basic employee benefits, including bona fide vacation plans, sick leave plans, sabbatical leave, and similar benefits.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
7 June 1988
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
7 June 1988
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
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Introduced in Senate
summary · EN · 7 June 1988
Sponsors
- Sen. Moynihan, Daniel Patrick [D-NY] · D · Sponsor
- Sen. Baucus, Max [D-MT] · D · Sponsor
- Sen. Cranston, Alan [D-CA] · D · Sponsor
- Sen. D'Amato, Alfonse [R-NY] · R · Sponsor
- Sen. DeConcini, Dennis [D-AZ] · D · Sponsor
- Sen. Durenberger, Dave [R-MN] · R · Sponsor
- Sen. Wilson, Pete [R-CA] · R · Sponsor
- Sen. Metzenbaum, Howard M. [D-OH] · D · Sponsor
- Sen. Heinz, John [R-PA] · R · Cosponsor
- Sen. Riegle, Donald W., Jr. [D-MI] · D · Cosponsor
- Sen. Ford, Wendell H. [D-KY] · D · Cosponsor
- Sen. Simon, Paul [D-IL] · D · Cosponsor
- Sen. Kasten, Robert W., Jr. [R-WI] · R · Cosponsor
- Sen. McConnell, Mitch [R-KY] · R · Cosponsor
- Sen. Stevens, Ted [R-AK] · R · Cosponsor
- Sen. Burdick, Quentin N. [D-ND] · D · Cosponsor
- Sen. Pryor, David H. [D-AR] · D · Cosponsor
- Sen. Heflin, Howell [D-AL] · D · Cosponsor
- Sen. Cochran, Thad [R-MS] · R · Cosponsor
- Sen. Gore, Albert, Jr. [D-TN] · D · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/100th-congress/senate-bill/2480
- Open data entity: https://api.congress.gov/v3/bill/100/s/2480
- us · 100-s-2480 · source updated 28 August 2025