Skip to main content
HR 352 106th Congress House

To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.

Introduced: February 3, 1999 See on congress.gov
Taxation Business income taxCommerceGovernment Operations and PoliticsGovernment paperwork
More subjectsShow fewer subjects
Income taxLabor and EmploymentPension fundsSelf-employedSmall businessTax creditsTax deductionsTax returns
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
Jan 19, 1999
Referred to the House Committee on Ways and Means.
Jan 19, 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 January 19, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to set forth provisions for: (1) a small employer (100 or fewer employees) retirement plan; (2) a credit for the expenses of establishing such a plan; and (3) a model small employer retirement plan.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 352: To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-352/
MLA
"H.R. 352: To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-352/.
Bluebook (legal)
H.R. 352, 106th Cong. (2026), https://openamerica.io/bill/106-HR-352/.
Markdown link
[H.R. 352: To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.](https://openamerica.io/bill/106-HR-352/)
Report a problem