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United States · Bill · S

S. 620 (105th)

Women's Investment and Savings Equity Act of 1997

referredUnited States· United States Congress· EN

Introduced

17 April 1997

Last action

Status

Read twice and referred to the Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

21 August 2025

Summary

Women's Investment and Savings Equity Act of 1997 - Amends the Internal Revenue Code with respect to limitations on the deduction for active participants in certain pension plans to provide that an individual's participation in a plan is not treated as participation by the individual's spouse. Permits retirement contributions to be made for periods during which individuals were on leave for maternity or paternity leave. Permits "catchup contributions" by parents returning to work after periods of nonparticipation in a plan. Defines "catchup contributions."

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Documents

3 official files

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Sources

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