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HR 3300 105th Congress House

Small Business Pension Start-Up Credit Act of 1998

Official title: To amend the Internal Revenue Code of 1986 to allow small employers a credit against income tax for costs incurred in establishing a qualified employer plan.

Introduced: March 12, 1998 See on congress.gov
Taxation Business income taxCommerceEmployment tax creditsIncome tax
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Labor and EmploymentPension fundsSmall businessTax-deferred compensation plans
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 1998
Referred to the House Committee on Ways and Means.
Feb 26, 1998
Introduced in House
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 Latest action February 26, 1998

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Pension Start-Up Credit Act of 1998 - Amends the Internal Revenue Code to permit a three-year business credit of 50 percent of small employer pension plan start-up costs, with a limit of $1000 for the first year and $500 for each of the second and third years.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1
FROST, MARTIN
· Mar 12, 1998
 D
Lofgren, Zoe
California · Mar 12, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3300: Small Business Pension Start-Up Credit Act of 1998. 105th Congress. Open America. https://openamerica.io/bill/105-HR-3300/
MLA
"H.R. 3300: Small Business Pension Start-Up Credit Act of 1998." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-3300/.
Bluebook (legal)
H.R. 3300, 105th Cong. (2026), https://openamerica.io/bill/105-HR-3300/.
Markdown link
[H.R. 3300: Small Business Pension Start-Up Credit Act of 1998](https://openamerica.io/bill/105-HR-3300/)
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