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HR 388 100th Congress House Government Operations and Politics Annuities Civil Service pensions Civil service retirement Federal employees Federal employees and officials Income tax Retirement income Tax exclusion Tax-deferred compensation plans

A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed…

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A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.

Introduced: January 6, 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 7 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 19, 1987
Forwarded by Subcommittee to Full Committee.
May 19, 1987
Subcommittee Consideration and Mark-up Session Held.
Feb 17, 1987
Executive Comment Requested from OMB, OPM, Treasury.
Feb 10, 1987
Referred to Subcommittee on Compensation and Employee Benefits.
Jan 6, 1987
Referred to House Committee on Ways and Means.
Jan 6, 1987
Referred to House Committee on Post Office and Civil Service.
Jan 6, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Provides for the continuation of the three-year income tax basis recovery rule with respect to annuities of Federal employee contributions to Federal retirement systems. Directs the Office of Personnel Management to report to specified congressional committees on the effects of a retroactive repeal of such rule on the Federal workforce.

What's happening now May 19, 1987

Forwarded by Subcommittee to Full Committee.

 Committees of jurisdiction 3
 Cosponsors 5
All 5 Democratic 4 Republican 1
R
Smith, Christopher H.
New Jersey · Sep 17, 1987
 D
Kaptur, Marcy
Ohio · Jun 11, 1987
 D
Markey, Edward J.
Massachusetts · Mar 3, 1987
 D
Schumer, Charles E.
New York · Feb 24, 1987
 D
Hoyer, Steny H.
Maryland · Jan 6, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 388: A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-388/
MLA
"H.R. 388: A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-388/.
Bluebook (legal)
H.R. 388, 100th Cong. (2026), https://openamerica.io/bill/100-HR-388/.
Markdown link
[H.R. 388: A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.](https://openamerica.io/bill/100-HR-388/)
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