Section 89 Small Business Relief Act of 1989

Summary

Section 89 Small Business Relief Act of 1989 - Amends Internal Revenue Code provisions relating to the new nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans to: (1) exempt the plans of employers having fewer than 20 employees; (2) delay until 1991 the effective date of the requirements; (3) increase from 17 1/2 hours to 25 hours per week the threshold number of work hours triggering requirements with respect to part-time employees; (4) treat any plan that offers the same benefits to all employees as complying with requirements (under current law compliance is based on the number of employees participating in the plan); and (5) decrease from 80 percent to 65 percent the coverage requirement under the alternative coverage test.

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Timeline

1. 15 March 1989

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 15 March 1989

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

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Versions

• Introduced in Senate · — · Download file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 15 March 1989

  Open at official source

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Sponsors

• Sen. Domenici, Pete V. [R-NM] · R · Sponsor
• Sen. Cochran, Thad [R-MS] · R · Cosponsor
• Sen. Shelby, Richard C. [R-AL] · D · Cosponsor
• Sen. Kassebaum, Nancy Landon [R-KS] · R · Cosponsor
• Sen. Boren, David L. [D-OK] · D · Cosponsor
• Sen. Baucus, Max [D-MT] · D · Cosponsor
• · ssfi00 · Standing

Related records

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