legislation: 101-hr-5591

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
101-hr-5591 101 hr 5591 To amend the Internal Revenue Code of 1986 to provide that, where there is a distress termination of a pension plan, the tax on the failure to meet minimum funding standards shall be waived in certain cases. Taxation 1990-09-12 1990-09-12 Referred to the House Committee on Ways and Means. House Rep. Boehlert, Sherwood [R-NY-25] NY R B000586 0 Amends the Internal Revenue Code to provide that, where there is a distress termination of a pension plan, the tax on the failure to meet minimum funding standards shall be waived if there is a revocation of one or more business hardship waivers. Requires an increase in the unfunded benefit liabilities of the plan by the amount of the tax which would have been imposed as an initial tax. 2024-02-07T16:32:33Z  

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