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.
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Referred to the Subcommittee on Social Security.
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."
- Introduced in House Formatted Text PDF
Cite this page
U.S. Congress. (2026). H.R. 372: Public Pension Parity Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-372/
"H.R. 372: Public Pension Parity Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-372/.
H.R. 372, 106th Cong. (2026), https://openamerica.io/bill/106-HR-372/.
[H.R. 372: Public Pension Parity Act of 1999](https://openamerica.io/bill/106-HR-372/)