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HR 3045 100th Congress House Taxation Agriculture and Rural Affairs Communications and Broadcasting Cooperative societies Employee benefit plans Income tax Labor and Employment Pension funds Rural affairs legislation Tax-deferred compensation plans Tax-exempt organizations Telephone

A bill to amend the Internal Revenue Code of 1986 to permit rural telephone cooperatives to have qualified cash or deferred arrangements, and for other purposes.

Introduced: July 29, 1987 See on congress.gov
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 10, 1988
Provisions of Measure Incorporated Into H.R.4333.
Jul 29, 1987
Referred to House Committee on Ways and Means.
Jul 29, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to accord income tax treatment as a qualified cash or deferred arrangement (401(k) plan) to a defined contribution plan established and maintained by a rural telephone cooperative. (Under current law, rural electric cooperatives, but not rural telephone cooperatives, are permitted to offer such plans to their employees.) Applies to such plans the same accounting rules as are currently applied to the plans of rural electric cooperatives.

What's happening now November 10, 1988

Provisions of Measure Incorporated Into H.R.4333.

 Related & companion bills 2
  • HR 4333 Related bill Technical and Miscellaneous Revenue Act of 1988
  • S 1623 Identical bill A bill to amend the Internal Revenue Code of 1986 to permit rural telephone cooperatives to have qualified cash or defe…
 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Rogers, Harold
Kentucky · Sep 29, 1987
 D
Durbin, Richard J.
Illinois · Sep 15, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3045: A bill to amend the Internal Revenue Code of 1986 to permit rural telephone cooperatives to have qualified cash or deferred arrangements, and for other purposes.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-3045/
MLA
"H.R. 3045: A bill to amend the Internal Revenue Code of 1986 to permit rural telephone cooperatives to have qualified cash or deferred arrangements, and for other purposes.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-3045/.
Bluebook (legal)
H.R. 3045, 100th Cong. (2026), https://openamerica.io/bill/100-HR-3045/.
Markdown link
[H.R. 3045: A bill to amend the Internal Revenue Code of 1986 to permit rural telephone cooperatives to have qualified cash or deferred arrangements, and for other purposes.](https://openamerica.io/bill/100-HR-3045/)
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