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S 89 101th Congress Senate Taxation Employee benefit plans Income tax Nondiscrimination provisions Tax exclusion

A bill to delay for 1 year the effective date for section 89 of the Internal Revenue Code of 1986.

Introduced: January 25, 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
Jan 25, 1989
Read twice and referred to the Committee on Finance.
Jan 25, 1989
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Tax Reform Act of 1986 to delay until 1990 the effective date of the new nondiscrimination requirements (Internal Revenue Code section 89) for coverage and benefits under certain statutory employee benefit plans.

What's happening now January 25, 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 2
All 2 Republican 2
R
McConnell, Mitch
Kentucky · Mar 16, 1989
 R
Grassley, Chuck
Iowa · Jan 25, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). S. 89: A bill to delay for 1 year the effective date for section 89 of the Internal Revenue Code of 1986.. 101st Congress. Open America. https://openamerica.io/bill/101-S-89/
MLA
"S. 89: A bill to delay for 1 year the effective date for section 89 of the Internal Revenue Code of 1986.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-S-89/.
Bluebook (legal)
S. 89, 101st Cong. (2026), https://openamerica.io/bill/101-S-89/.
Markdown link
[S. 89: A bill to delay for 1 year the effective date for section 89 of the Internal Revenue Code of 1986.](https://openamerica.io/bill/101-S-89/)
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