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HR 2109 103th Congress House

Public Pension Simplification Act of 1993

Official title: To amend the Internal Revenue Code of 1986 to provide for the treatment of governmental plans under section 415 of such Code.

Introduced: May 12, 1993 See on congress.gov
Taxation AnnuitiesCivil Service pensionsCivil service retirementDisability insurance
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Income taxRetirement incomeSurvivors' benefitsTax exclusionTax-deferred compensation plans
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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
May 12, 1993
Referred to the House Committee on Ways and Means.
May 12, 1993
Introduced in House
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 Latest action May 12, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Public Pension Simplification Act of 1993 - Amends the Internal Revenue Code to allow deferred compensation to be included in governmental retirement plans.

Removes the special rule for governmental plans which limits benefits to 100 percent of the average compensation for the highest three years.

Removes excess benefit arrangements and survivor and disability benefits from limitations on governmental plans.

Provides a mechanism to pay benefits above limitations to certain employees.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3
D
Scott, Robert C. "Bobby"
Virginia · Oct 28, 1993
 D
Thompson, Bennie G.
Mississippi · Oct 28, 1993
 D
Durbin, Richard J.
Illinois · May 12, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2109: Public Pension Simplification Act of 1993. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-2109/
MLA
"H.R. 2109: Public Pension Simplification Act of 1993." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-2109/.
Bluebook (legal)
H.R. 2109, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-2109/.
Markdown link
[H.R. 2109: Public Pension Simplification Act of 1993](https://openamerica.io/bill/103-HR-2109/)
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