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HR 372 106th Congress House

Public Pension Parity Act of 1999

Official title: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for that portion of a governmental pension received by an individual which… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for that portion of a governmental pension received by an individual which does not exceed the maximum benefits payable under title II of the Social Security Act which could have been excluded from income for the taxable year.

Introduced: May 13, 1999 See on congress.gov
Taxation AnnuitiesCivil Service pensionsFederal employeesGovernment Operations and Politics
More subjectsShow fewer subjects
Income taxLabor and EmploymentLocal employeesOld age, survivors and disability insurancePersonal income taxRetirement incomeSocial WelfareState employeesTax exclusion
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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 29, 1999
Referred to the Subcommittee on Social Security.
Jan 19, 1999
Referred to the House Committee on Ways and Means.
Jan 19, 1999
Introduced in House
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 Latest action January 29, 1999

Referred to the Subcommittee on Social Security.

 Plain-English summary Congressional Research Service

Public Pension Parity Act of 1999 - Amends the Internal Revenue Code to: (1) exclude from gross income any amount received by an individual as a qualified governmental pension which does not exceed the maximum excludable social security benefits of the taxpayer for such year reduced by the social security benefits received during such year which were excluded from gross income; and (2) prohibit applying clause (1) to any qualified governmental pension received during the taxable year unless the taxpayer (or the spouse or former spouse of the taxpayer) performed the service giving rise to such pension. Defines the term "maximum excludable social security benefits."

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 372: Public Pension Parity Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-372/
MLA
"H.R. 372: Public Pension Parity Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-372/.
Bluebook (legal)
H.R. 372, 106th Cong. (2026), https://openamerica.io/bill/106-HR-372/.
Markdown link
[H.R. 372: Public Pension Parity Act of 1999](https://openamerica.io/bill/106-HR-372/)
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