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HR 780 100th Congress House Taxation Annuities Civil Service pensions Civil service retirement Employee benefit plans Federal employees Federal employees and officials Income tax Labor and Employment Local and Municipal Government Local officials and employees Retirement income State officials and employees States Tax exclusion Tax-deferred compensation plans

A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.

Introduced: January 27, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 27, 1987
Referred to House Committee on Ways and Means.
Jan 27, 1987
Introduced in House
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 Plain-English summary Congressional Research Service

Provides that the Tax Reform Act of 1986 shall be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.

What's happening now January 27, 1987

Referred to House Committee on Ways and Means.

 Related & companion bills 2
  • HR 24 Identical bill A bill to allow the Tax Reform Act of 1986 to be applied and administered as if the 3-year basis recovery rule applicab…
  • S 99 Identical bill A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule a…
 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Kaptur, Marcy
Ohio · Jan 27, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 780: A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-780/
MLA
"H.R. 780: A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-780/.
Bluebook (legal)
H.R. 780, 100th Cong. (2026), https://openamerica.io/bill/100-HR-780/.
Markdown link
[H.R. 780: A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.](https://openamerica.io/bill/100-HR-780/)
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