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HR 873 106th Congress House Taxation Government Operations and Politics Health Local employees Medicare Social Welfare Social security taxes State employees Tax exemption

To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not loose their exemption from the hospital insurance tax by reason of the…

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To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not loose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.

Introduced: February 25, 1999 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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
Feb 25, 1999
Referred to the House Committee on Ways and Means.
Feb 25, 1999
Sponsor introductory remarks on measure. (CR E288)
Feb 25, 1999
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to prohibit an employee of a political subdivision of a State from being treated as having terminated such employee's employment relationship with such subdivision by reason of the abolition of such subdivision if, as a result of such abolition (or other consolidation), such employee becomes an employee of the State and continues to hold the same or substantially the same position with the State.

What's happening now February 25, 1999

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 873: To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not loose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-873/
MLA
"H.R. 873: To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not loose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-873/.
Bluebook (legal)
H.R. 873, 106th Cong. (2026), https://openamerica.io/bill/106-HR-873/.
Markdown link
[H.R. 873: To amend the Internal Revenue Code of 1986 to clarify that employees of a political subdivision of a State shall not loose their exemption from the hospital insurance tax by reason of the consolidation of the subdivision with the State.](https://openamerica.io/bill/106-HR-873/)
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