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S 1383 101th Congress Senate Taxation Collective bargaining agreements Railroad employees Railroad retirement plans Tax-deferred compensation plans

A bill to amend the Internal Revenue Code of 1986 to exclude certain employees from pension minimum coverage requirements.

Introduced: July 24, 1989 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.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 24, 1989
Read twice and referred to the Committee on Finance.
Jul 24, 1989
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude from the minimum coverage requirements for pensions all railroad employees who are not covered by a collective bargaining agreement which includes a qualified cash or deferred arrangement pension plan.

What's happening now July 24, 1989

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Grassley, Chuck
Iowa · Jul 24, 1989
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APA
U.S. Congress. (2026). S. 1383: A bill to amend the Internal Revenue Code of 1986 to exclude certain employees from pension minimum coverage requirements.. 101st Congress. Open America. https://openamerica.io/bill/101-S-1383/
MLA
"S. 1383: A bill to amend the Internal Revenue Code of 1986 to exclude certain employees from pension minimum coverage requirements.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-1383/.
Bluebook (legal)
S. 1383, 101st Cong. (2026), https://openamerica.io/bill/101-S-1383/.
Markdown link
[S. 1383: A bill to amend the Internal Revenue Code of 1986 to exclude certain employees from pension minimum coverage requirements.](https://openamerica.io/bill/101-S-1383/)
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