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HR 738 107th Congress House

To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.

Introduced: February 27, 2001 See on congress.gov
Taxation Business income taxCommerceGovernment Operations and PoliticsGovernment paperwork
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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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 27, 2001
Referred to the House Committee on Ways and Means.
Feb 27, 2001
Introduced in House
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 Latest action February 27, 2001

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service
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 17
All 17 Democratic 1 Republican 6 Independent 1
BALLENGER, CASS
· May 2, 2001
 R
Lucas, Frank D.
Oklahoma · Mar 29, 2001
TURNER, JIM
· Mar 29, 2001
NETHERCUTT, GEORGE
· Mar 13, 2001
 R
Calvert, Ken
California · Feb 27, 2001
DeMint, James
· Feb 27, 2001
FROST, MARTIN
· Feb 27, 2001
LAMPSON, NICK
· Feb 27, 2001
MCCARTHY, KAREN
· Feb 27, 2001
 R
Moran, Jerry
Kansas · Feb 27, 2001
 I
Sanders, Bernard
Vermont · Feb 27, 2001
SANDLIN, MAX
· Feb 27, 2001
 R
Sessions, Pete
Texas · Feb 27, 2001
 R
Simpson, Michael K.
Idaho · Feb 27, 2001
STENHOLM, CHARLES
· Feb 27, 2001
 D
Thompson, Bennie G.
Mississippi · Feb 27, 2001
 R
Thune, John
South Dakota · Feb 27, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 738: To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.. 107th Congress. Open America. https://openamerica.io/bill/107-HR-738/
MLA
"H.R. 738: To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-HR-738/.
Bluebook (legal)
H.R. 738, 107th Cong. (2026), https://openamerica.io/bill/107-HR-738/.
Markdown link
[H.R. 738: To amend the Internal Revenue Code of 1986 to provide additional retirement savings opportunities for small employers, including self-employed individuals.](https://openamerica.io/bill/107-HR-738/)
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