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HR 1320 105th Congress House Labor and Employment Annuities Pension funds Tax-deferred compensation plans Taxation Wages

To amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.

Introduced: April 14, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 14, 1997
Referred to the House Committee on Ways and Means.
Apr 14, 1997
Sponsor introductory remarks on measure. (CR E641)
Apr 14, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt multiemployer pension plans from provisions which limit pension benefits to a participant's average compensation for the participant's three highest consecutive years of compensation.

What's happening now April 14, 1997

Referred to the House Committee on Ways and Means.

 Related & companion bills 1
  • S 1600 Identical bill A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on …
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 4
D
McGovern, James P.
Massachusetts · May 13, 1998
 D
Kaptur, Marcy
Ohio · Feb 11, 1998
 D
Smith, Adam
Washington · Jun 24, 1997
 D
Lofgren, Zoe
California · Jun 5, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1320: To amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-1320/
MLA
"H.R. 1320: To amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-1320/.
Bluebook (legal)
H.R. 1320, 105th Cong. (2026), https://openamerica.io/bill/105-HR-1320/.
Markdown link
[H.R. 1320: To amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.](https://openamerica.io/bill/105-HR-1320/)
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