US Congress Subject | Income tax deferral

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USHB1IntroTax Cuts and Jobs Act This bill amends the Internal Revenue Code to reduce tax rates and modify policies, credits, and deductions for individuals and businesses. With respect to individuals, the bill: replaces the seven existing tax brackets (10%, 15...
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2017-11-16
Motion to reconsider laid on the table Agreed to without objection.
USSR274IntroA resolution supporting the goals and ideals of National Retirement Security Week, including raising public awareness of the various tax-preferred retirement vehicles, increasing personal financial literacy, and engaging the people of the United Stat...
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2017-09-28
Submitted in the Senate, considered, and agreed to without amendment and with a preamble by Unanimous Consent. (consideration: CR S6234; text: CR S6230)
USHB3648IntroVested Employee Pension Benefit Protection Act This bill amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt multi-employer pension plan at age 55 if: (1) they are ...
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2017-08-11
To House Ways And Means Committee
USSB1589IntroPromotion and Expansion of Private Employee Ownership Act of 2017 This bill amends the Internal Revenue Code to extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer secur...
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2017-07-19
To Senate Finance Committee
USSB1444IntroEmpowering Employees through Stock Ownership Act This bill amends the Internal Revenue Code to allow an employee to elect to defer, for income tax purposes, income attributable to certain stock transferred to the employee by an employer. The employee...
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2017-06-27
To Senate Finance Committee
USHB3084IntroEmpowering Employees through Stock Ownership Act This bill amends the Internal Revenue Code to allow an employee to elect to defer, for income tax purposes, income attributable to certain stock transferred to the employee by an employer. The employee...
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2017-06-27
To House Ways And Means Committee
USSB1239IntroLOSAP CAP Act Length of Service Award Program Cap Adjustment Priority Act This bill amends the Internal Revenue Code, with respect to deferred compensation plans, to increase the limit on accruals that is required for length of service award plans (L...
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2017-05-25
To Senate Finance Committee
USHB2412IntroKeep Our Pension Promises Act This bill repeals the elimination of the pension anti-cutback provisions under the Multiemployer Pension Reform Act of 2014. The anti-cutback provisions prohibit reductions in pension benefits to participants in multiemp...
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2017-05-11
To House Subcommittee on Regulatory Reform, Commercial And Antitrust Law Committee
USSB1080IntroVested Employee Pension Benefit Protection Act This bill amends the Internal Revenue Code to allow employees in the building and construction industry who have attained age 55 and are not separated from employment to make distributions from certain t...
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2017-05-09
To Senate Finance Committee
USSB1076IntroKeep Our Pension Promises Act This bill repeals the elimination of the pension anti-cutback provisions under the Multiemployer Pension Reform Act of 2014. The anti-cutback provisions prohibit reductions in pension benefits to participants in multiemp...
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2017-05-09
To Senate Finance Committee
USHB2306IntroPutting Main Street FIRST Act Putting Main Street FIRST: Finishing Irresponsible Reckless Speculative Trading Act This bill amends the Internal Revenue Code to impose a .03% excise tax on the purchase of a security if: (1) such purchase occurs on, or...
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2017-05-03
To House Ways And Means Committee
USHB2341IntroSERVE Act Seeking an End to Restrictions on Votive Employees Act This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church or a convention or association of churches may cover: (1) a duly ordained, co...
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2017-05-03
To House Ways And Means Committee
USHB2187IntroTo amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers. This bill amends the Internal Revenue Code to permit the treatment of certain employer contributions mad...
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2017-04-27
To House Ways And Means Committee
USHB2092IntroPromotion and Expansion of Private Employee Ownership Act of 2017 This bill amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer ...
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2017-04-12
To House Small Business Committee
USHB1962IntroRetirement Security Preservation Act of 2017 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as ...
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2017-04-05
To House Ways And Means Committee
USSB852IntroRetirement Security Preservation Act of 2017 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as ...
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2017-04-05
To Senate Finance Committee
USHB1720IntroLOSAP CAP Act Length of Service Award Program Cap Adjustment Priority Act This bill amends the Internal Revenue Code, with respect to deferred compensation plans, to increase the limit on accruals that is required for length of service award plans (L...
[Detail][Text][Discuss]
2017-03-24
To House Ways And Means Committee
USSB695IntroA bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes. This bill requires the Department of the Treasury and the Department of Labor to coo...
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2017-03-22
To Senate Health, Education, Labor, And Pensions Committee
USHB1688IntroTo avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes. This bill requires the Department of the Treasury and the Department of Labor to cooperate ...
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2017-03-22
To House Education And The Workforce Committee
USSB674IntroA bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church controlled organizations. This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church ...
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2017-03-21
To Senate Finance Committee
USSB492IntroServicemember Retirement Improvement Act This bill amends the Internal Revenue Code to allow members of the Ready Reserve of a reserve component of the Armed Forces to make the maximum allowable contribution ($18,000 in 2017) to their Thrift Savings ...
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2017-03-02
To Senate Finance Committee
USHB1317IntroServicemember Retirement Improvement Act This bill amends the Internal Revenue Code to allow members of the Ready Reserve of a reserve component of the Armed Forces to make the maximum allowable contribution ($18,000 in 2017) to their Thrift Savings ...
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2017-03-02
To House Ways And Means Committee
USHB1083IntroAmerican Savings Account Act of 2017 This bill amends the Internal Revenue Code to establish a new retirement option for all employees and self-employed individuals to be known as the American Savings Account Fund. This fund operates in a manner simi...
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2017-02-15
To House Ways And Means Committee
USHB277IntroAmerican Health Care Reform Act of 2017 This bill repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education Reconciliation Act of 2010, effective January 1, 2018. The bill restores provisio...
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2017-02-10
To House Subcommittee on Indian, Insular and Alaska Native Affairs Committee
USHB854IntroRetirement Security for American Workers Act This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify the qualification requirements for certain multiple employer retirement plans. A multipl...
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2017-02-03
To House Ways And Means Committee
USHB828IntroInvesting in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of cap...
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2017-02-02
To House Ways And Means Committee
USSB293IntroInvesting in Opportunity Act This bill amends the Internal Revenue Code to authorize the designation of opportunity zones in low-income communities and to provide tax incentives for investments in the zones, including deferring the recognition of cap...
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2017-02-02
To Senate Finance Committee
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