Skip to main content
HR 1021 106th Congress House

Small Business Pension Start-Up Credit Act of 1999

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 4, 1999 See on congress.gov
Taxation Business income taxCommerceEmployment tax creditsIncome tax
More subjectsShow fewer subjects
Labor and EmploymentPension fundsSmall businessTax-deferred compensation plans
Sign in to write a letter Sign in to watch
This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 4, 1999
Referred to the House Committee on Ways and Means.
Mar 4, 1999
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 4, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Small Business Pension Start-Up Credit Act of 1999 - 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 Republican 1
D
Neal, Richard E.
Massachusetts · Feb 29, 2000
 R
Sessions, Pete
Texas · Mar 25, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1021: Small Business Pension Start-Up Credit Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1021/
MLA
"H.R. 1021: Small Business Pension Start-Up Credit Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1021/.
Bluebook (legal)
H.R. 1021, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1021/.
Markdown link
[H.R. 1021: Small Business Pension Start-Up Credit Act of 1999](https://openamerica.io/bill/106-HR-1021/)
Report a problem