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HR 5542 101th Congress Taxation

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…

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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
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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.
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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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