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United States · Bill · S

S. 654 (101st)

Section 89 Simplification Act

referredUnited States· United States Congress· EN

Introduced

17 March 1989

Last action

17 March 1989 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Pryor, David H. [D-AR], Sen. Durenberger, Dave [R-MN], Sen. Boren, David L. [D-OK], Sen. Heinz, John [R-PA], Sen. Baucus, Max [D-MT], Sen. Daschle, Thomas A. [D-SD], Sen. Danforth, John C. [R-MO], Sen. Mitchell, George J. [D-ME], Sen. Moynihan, Daniel Patrick [D-NY], Sen. Harkin, Tom [D-IA], Sen. Bumpers, Dale [D-AR], Sen. Bingaman, Jeff [D-NM], Sen. Gore, Albert, Jr. [D-TN], Sen. DeConcini, Dennis [D-AZ], Sen. Cranston, Alan [D-CA], Sen. Heflin, Howell [D-AL], Sen. Conrad, Kent [D-ND], Sen. Exon, J. James [D-NE], Sen. Reid, Harry [D-NV], Sen. Burdick, Quentin N. [D-ND], Sen. Dodd, Christopher J. [D-CT], Sen. Cohen, William S. [R-ME], Sen. Shelby, Richard C. [R-AL], Sen. Kohl, Herb [D-WI], Sen. Hatfield, Mark O. [R-OR], Sen. Breaux, John B. [D-LA], Sen. Fowler, Wyche, Jr. [D-GA], Sen. Ford, Wendell H. [D-KY], Sen. Wirth, Timothy [D-CO], Sen. Matsunaga, Spark M. [D-HI], Sen. Simon, Paul [D-IL], Sen. Inouye, Daniel K. [D-HI], Sen. Grassley, Chuck [R-IA], Sen. Sanford, Terry [D-NC], Sen. Sasser, Jim [D-TN], Sen. Leahy, Patrick J. [D-VT], Sen. Johnston, J. Bennett [D-LA], Sen. Lieberman, Joseph I. [ID-CT], Sen. Hollings, Ernest F. [D-SC]

Subjects

Taxation

Source updated

26 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Section 89 Simplification Act - Amends Internal Revenue Code provisions relating to the new nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans to: (1) prescribe criteria for simplified health arrangements which, if offered by an employer, will be treated as meeting the nondiscrimination requirements of Internal Revenue Section 89; (2) increase from 17 1/2 hours to 25 hours per week (30 hours in 1989, 27 1/2 hours in 1990) the threshold number of work hours triggering requirements with respect to part-time employees; (3) apply noncompliance penalties (taxation of benefits) only with respect to highly compensated employees rather than with respect to all employees; (4) exempt the plans of entities with no highly compensated employees; and (5) revise rules relating to plan testing, aggregation of plans, and coverage valuation.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 17 March 1989

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 17 March 1989

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

2 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN

    ViewDownloadOpen at official source

  • Introduced in Senate

    summary · EN · 17 March 1989

    Open at official source

    Leesvertaling

    Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

    Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

Related records

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Sources

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