Skip to main content
S 487 106th Congress Senate

Small Employer Nest Egg Act

Official title: A bill to amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.

Introduced: May 18, 1999 See on congress.gov
Taxation Business income taxCommerceIncome taxLabor and Employment
More subjectsShow fewer subjects
Minimum taxPension fundsSelf-employedSmall businessTax creditsTax deductionsTax returnsTax-deferred compensation plans
Sign in to write a letter Sign in to watch
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
Read twice and referred to the Committee on Finance.
Feb 25, 1999
Sponsor introductory remarks on measure. (CR S2031-2033)
Feb 25, 1999
Introduced in Senate
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action February 25, 1999

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Small Employer Nest Egg Act - Amends the Internal Revenue Code to set forth provisions for: (1) a small employer (100 or fewer employees) retirement plan; (2) a credit for the expenses of establishing such a plan; and (3) a model small employer retirement plan.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Crapo, Mike
Idaho · May 18, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 487: Small Employer Nest Egg Act. 106th Congress. Open America. https://openamerica.io/bill/106-S-487/
MLA
"S. 487: Small Employer Nest Egg Act." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-487/.
Bluebook (legal)
S. 487, 106th Cong. (2026), https://openamerica.io/bill/106-S-487/.
Markdown link
[S. 487: Small Employer Nest Egg Act](https://openamerica.io/bill/106-S-487/)
Report a problem