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HR 3446 107th Congress House Labor and Employment Accounting Age (Law) Annuities Brokers Business income tax Business records Civil Rights and Liberties, Minority Issues Civil Service pensions Collective bargaining agreements Commerce Computer software Conflict of interests Consumer complaints Consumer education Defined benefit pension plans Defined contribution plans Discrimination Dismissal of employees Employee benefit plans

Retirement Enhancement Revenue Act of 2001

Introduced: December 11, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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
Dec 14, 2001
Sponsor introductory remarks on measure. (CR E2304)
Dec 11, 2001
Referred to the House Committee on Ways and Means.
Dec 11, 2001
Introduced in House
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 Plain-English summary Congressional Research Service
Retirement Enhancement Revenue Act of 2001 - Amends the Internal Revenue Code, with respect to public employee pension plans, to set forth additional reporting and disclosure requirements and provide for the review of employee contribution changes by qualified review boards.

Establishes: (1) a limited refundable credit to certain individuals for elective deferrals and IRA contributions; and (2) a limited credit for qualified pension plan contributions of small employers.

Makes additional revisions to pension provisions, including: (1) requiring 401(k) plans to be offered to all eligible employees and to meet minimum coverage requirements; (2) increasing from the age of 70-and-one-half to age 75 the requirement to begin mandatory pension distributions; (3) permitting a statutory exemption from prohibited transaction rules for emergent transactions; (4) permitting loans from a pension plan for involuntarily separated employees for health insurance and job training expenses; and (5) permitting a prohibited transaction exemption for providing investment advice.

What's happening now December 14, 2001

Sponsor introductory remarks on measure. (CR E2304)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
McCollum, Betty
Minnesota · Dec 11, 2001
 D
Scott, Robert C. "Bobby"
Virginia · Dec 11, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3446: Retirement Enhancement Revenue Act of 2001. 107th Congress. Open America. https://openamerica.io/bill/107-HR-3446/
MLA
"H.R. 3446: Retirement Enhancement Revenue Act of 2001." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-3446/.
Bluebook (legal)
H.R. 3446, 107th Cong. (2026), https://openamerica.io/bill/107-HR-3446/.
Markdown link
[H.R. 3446: Retirement Enhancement Revenue Act of 2001](https://openamerica.io/bill/107-HR-3446/)
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