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HR 972 103th Congress House Taxation Annuities Civil Service pensions Civil service retirement Federal employees Government Operations and Politics Income tax Labor and Employment Local officials and employees Old age, survivors and disability insurance Retirement income Social Welfare State officials and employees Tax exclusion

To amend the Internal Revenue Code of 1986 to exclude from gross income that portion of a governmental pension which does not exceed the maximum benefits payable under title II of the Social Security…

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To amend the Internal Revenue Code of 1986 to exclude from gross income that portion of a governmental pension 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: February 18, 1993 See on congress.gov
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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
Feb 18, 1993
Referred to the House Committee on Ways and Means.
Feb 18, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

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.

What's happening now February 18, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 2 Independent 1
D
Nadler, Jerrold
New York · Feb 22, 1994
 D
Norton, Eleanor Holmes
District of Columbia · Sep 8, 1993
 I
Sanders, Bernard
Vermont · Sep 8, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 972: To amend the Internal Revenue Code of 1986 to exclude from gross income that portion of a governmental pension 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.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-972/
MLA
"H.R. 972: To amend the Internal Revenue Code of 1986 to exclude from gross income that portion of a governmental pension 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.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-972/.
Bluebook (legal)
H.R. 972, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-972/.
Markdown link
[H.R. 972: To amend the Internal Revenue Code of 1986 to exclude from gross income that portion of a governmental pension 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.](https://openamerica.io/bill/103-HR-972/)
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