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S 2853 106th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to allow distributions to be made from certain pension plans before the participant is severed from employment.

Introduced: July 12, 2000 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Labor and Employment Defined benefit pension plansDefined contribution plansRetirement ageSocial Welfare
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Tax-deferred compensation plansTaxation
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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
Jul 12, 2000
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6575)
Jul 12, 2000
Sponsor introductory remarks on measure. (CR S6575)
Jul 12, 2000
Introduced in Senate
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 Latest action July 12, 2000

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S6575)

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to allow certain pension distributions prior to employment severance if made before the earliest of a participant's: (1) normal retirement age; (2) attainment of age 59 and one-half; or (3) completion of 30 years' service.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2853: A bill to amend the Internal Revenue Code of 1986 to allow distributions to be made from certain pension plans before the participant is severed from employment.. 106th Congress. Open America. https://openamerica.io/bill/106-S-2853/
MLA
"S. 2853: A bill to amend the Internal Revenue Code of 1986 to allow distributions to be made from certain pension plans before the participant is severed from employment.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-2853/.
Bluebook (legal)
S. 2853, 106th Cong. (2026), https://openamerica.io/bill/106-S-2853/.
Markdown link
[S. 2853: A bill to amend the Internal Revenue Code of 1986 to allow distributions to be made from certain pension plans before the participant is severed from employment.](https://openamerica.io/bill/106-S-2853/)
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