HR 4508 · 101th Congress · Taxation

To amend the Internal Revenue Code of 1986 to simplify the definitions of highly compensated employee and compensation for pension plan purposes, and for other purposes.

Introduced 1990-04-04· Sponsored by Rep. Schulze, Richard T. [R-PA-5]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1990-04-04)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to revise the definitions of highly compensated employee and compensation for pension plan purposes. Delays requirements of employer reporting on the number of highly compensated employees under a fringe benefit plan. Requires the Secretary of the Treasury to study the burden of such reporting requirements.…

Summarized by Claude AI · Non-partisan · For informational purposes only

Cosponsors (20)

2 Democrats18 Republicans
Rep. Archer, Bill [R-TX-7]TX
Rep. Johnson, Nancy L. [R-CT-6]CT
Rep. Broomfield, William S. [R-MI-18]MI
Rep. Payne, Lewis F., Jr. [D-VA-5]VA
Rep. Rowland, John G. [R-CT-5]CT
Rep. Smith, Denny [R-OR-5]OR
Rep. Neal, Stephen L. [D-NC-5]NC
Rep. Petri, Thomas E. [R-WI-6]WI
Rep. Bereuter, Doug [R-NE-1]NE
Rep. Lagomarsino, Robert J. [R-CA-19]CA
Rep. Gallo, Dean A. [R-NJ-11]NJ
Rep. Schuette, Bill [R-MI-10]MI
Rep. Sundquist, Don [R-TN-7]TN
Rep. Horton, Frank J. [R-NY-29]NY
Rep. Walsh, James T. [R-NY-27]NY
Rep. Emerson, Bill [R-MO-8]MO
Rep. Skeen, Joe [R-NM-2]NM
Rep. Boehlert, Sherwood [R-NY-25]NY
Rep. Vucanovich, Barbara F. [R-NV-2]NV
Rep. Ballenger, Cass [R-NC-10]NC