S 1188
100th Congress
Senate
Taxation
College sports
Education
Employee benefit plans
Football
Higher education
Income tax
Labor and Employment
Sports and Athletics
Tax administration
Tax-deferred compensation plans
Tax-exempt organizations
A bill to amend the Internal Revenue Code of 1986 to allow certain associations of football coaches to have a qualified pension plan which includes cash or deferred arrangement.
Introduced: May 12, 1987
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 12, 1987
Read twice and referred to the Committee on Finance.
May 12, 1987
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to allow a tax-exempt organization all of whose members primarily coach football as full-time employees of four-year colleges or universities to have a pension plan with a qualified cash or deferred arrangement, provided such organization was in existence on September 18, 1986. Requires such a plan to be treated as a multiemployer plan.
What's happening now
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1