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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
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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
May 12, 1987
Read twice and referred to the Committee on Finance.
May 12, 1987
Introduced in Senate
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 Plain-English summary Congressional Research Service

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 May 12, 1987

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 1093 Identical bill A bill to amend the Internal Revenue Code of 1986 to allow certain associations of football coaches to have a qualified…
 Committees of jurisdiction 1
 Cosponsors 2
All 2 Republican 2
R
McConnell, Mitch
Kentucky · Oct 21, 1987
 R
Grassley, Chuck
Iowa · Oct 6, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1188: 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.. 100th Congress. Open America. https://openamerica.io/bill/100-S-1188/
MLA
"S. 1188: 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.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-S-1188/.
Bluebook (legal)
S. 1188, 100th Cong. (2026), https://openamerica.io/bill/100-S-1188/.
Markdown link
[S. 1188: 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.](https://openamerica.io/bill/100-S-1188/)
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