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HR 5542 101th Congress House

To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken into account in determining the amount of…

Official title: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken in… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken into account in determining the amount of the full-funding limitation, and to amend such Code to increase the excise tax on employer reversions from qualified plans.

Introduced: August 3, 1990 See on congress.gov
Taxation
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 4, 1990
Referred to the Subcommittee on Labor-Management Relations.
Aug 3, 1990
Referred to the House Committee on Education and Labor.
Aug 3, 1990
Referred to the House Committee on Ways and Means.
Aug 3, 1990
Introduced in House
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 Latest action September 4, 1990

Referred to the Subcommittee on Labor-Management Relations.

 Committees of jurisdiction 3
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APA
U.S. Congress. (2026). H.R. 5542: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken into account in determining the amount of the full-funding limitation, and to amend such Code to increase the excise tax on employer reversions from qualified plans.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-5542/
MLA
"H.R. 5542: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken into account in determining the amount of the full-funding limitation, and to amend such Code to increase the excise tax on employer reversions from qualified plans.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-5542/.
Bluebook (legal)
H.R. 5542, 101st Cong. (2026), https://openamerica.io/bill/101-HR-5542/.
Markdown link
[H.R. 5542: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to permit certain projected benefit increases to be taken into account in determining the amount of the full-funding limitation, and to amend such Code to increase the excise tax on employer reversions from qualified plans.](https://openamerica.io/bill/101-HR-5542/)
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