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HR 2086 102th Congress House

Public Pension Parity Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for that portion of a governmental pension received by an individual which… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for that portion of a governmental pension received by an individual which does not exceed the maximum benefits payable under title II of the Social Security Act which could have been excluded from income for the taxable year.

Introduced: May 20, 1991 See on congress.gov
Taxation AnnuitiesCivil Service pensionsCivil service retirementFederal employees
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Income taxLocal officials and employeesRetirement incomeState officials and employeesTax exclusion
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Apr 24, 1991
Referred to the House Committee on Ways and Means.
Apr 24, 1991
Introduced in House
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 Latest action April 24, 1991

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Public Pension Parity Act of 1991 - Amends the Internal Revenue Code to exclude from the gross income of an individual amounts received as a pension or annuity under a public retirement system to the extent they are not attributable to services covered under the social security system. Limits the tax exclusion based upon calculations relating to income tax treatment of social security benefits.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Norton, Eleanor Holmes
District of Columbia · Jul 10, 1991
 D
Kaptur, Marcy
Ohio · May 20, 1991
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2086: Public Pension Parity Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-2086/
MLA
"H.R. 2086: Public Pension Parity Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-2086/.
Bluebook (legal)
H.R. 2086, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-2086/.
Markdown link
[H.R. 2086: Public Pension Parity Act of 1991](https://openamerica.io/bill/102-HR-2086/)
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