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HR 738 107th Congress House Taxation Business income tax Commerce Government Operations and Politics Government paperwork Income tax Labor and Employment Pension funds Self-employed Small business Tax credits Tax deductions Tax returns

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
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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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 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.
What's happening now February 27, 2001

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 8
All 8 Democratic 1 Republican 6 Independent 1
R
Lucas, Frank D.
Oklahoma · Mar 29, 2001
 R
Calvert, Ken
California · Feb 27, 2001
 R
Moran, Jerry
Kansas · Feb 27, 2001
 I
Sanders, Bernard
Vermont · Feb 27, 2001
 R
Sessions, Pete
Texas · Feb 27, 2001
 R
Simpson, Michael K.
Idaho · 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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