Skip to main content
S 1188 100th Congress Senate

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: October 6, 1987 See on congress.gov
Taxation College sportsEducationEmployee benefit plansFootball
More subjectsShow fewer subjects
Higher educationIncome taxLabor and EmploymentSports and AthleticsTax administrationTax-deferred compensation plansTax-exempt organizations
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action May 12, 1987

Read twice and referred to the Committee on Finance.

 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.

 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/)
Report a problem