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S 196 106th Congress Senate Labor and Employment Annuities Pension funds Tax-deferred compensation plans Taxation Wages

A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.

Introduced: January 19, 1999 See on congress.gov
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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 19, 1999
Read twice and referred to the Committee on Finance.
Jan 19, 1999
Sponsor introductory remarks on measure. (CR S623)
Jan 19, 1999
Introduced in Senate
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt multiemployer pension plans from provisions which limit pension benefits to a participant's average compensation for the participant's three highest consecutive years of compensation.

What's happening now January 19, 1999

Read twice and referred to the Committee on Finance.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · May 5, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 196: A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.. 106th Congress. Open America. https://openamerica.io/bill/106-S-196/
MLA
"S. 196: A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-196/.
Bluebook (legal)
S. 196, 106th Cong. (2026), https://openamerica.io/bill/106-S-196/.
Markdown link
[S. 196: A bill to amend the Internal Revenue Code of 1986 to waive in the case of multiemployer plans the section 415 limit on benefits to the participant's average compensation for his high 3 years.](https://openamerica.io/bill/106-S-196/)
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