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HR 1504 104th Congress House

Public Pension Equity Restoration Act of 1995

Official title: To amend the Internal Revenue Code of 1986 to modify the treatment of governmental plans under the rules governing retirement plans.

Introduced: April 7, 1995 See on congress.gov
Taxation AnnuitiesCivil Service pensionsCivil service retirementDisability insurance
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DisabledGovernment Operations and PoliticsIncome taxLabor and EmploymentRetirement incomeSurvivors' benefitsTax exclusionTax-deferred compensation plans
This bill died when the 104th Congress ended
It never became law before the 104th Congress (1995–1996) 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 7, 1995
Referred to the House Committee on Ways and Means.
Apr 7, 1995
Introduced in House
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 Latest action April 7, 1995

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Public Pension Equity Restoration Act of 1995 - Amends the Internal Revenue Code to allow deferred compensation to be included in governmental retirement plans.

Makes inapplicable to governmental plans the rule 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
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APA
U.S. Congress. (2026). H.R. 1504: Public Pension Equity Restoration Act of 1995. 104th Congress. Open America. https://openamerica.io/bill/104-HR-1504/
MLA
"H.R. 1504: Public Pension Equity Restoration Act of 1995." 104th Congress, 2026, Open America, https://openamerica.io/bill/104-HR-1504/.
Bluebook (legal)
H.R. 1504, 104th Cong. (2026), https://openamerica.io/bill/104-HR-1504/.
Markdown link
[H.R. 1504: Public Pension Equity Restoration Act of 1995](https://openamerica.io/bill/104-HR-1504/)
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