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H.R. 5773 113th Congress House

To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.

Introduced: December 1, 2014 See on congress.gov
Taxation Accounting and auditingEmployee benefits and pensionsIncome tax deferral
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 1, 2014
Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Dec 1, 2014
Sponsor introductory remarks on measure. (CR E1680-1681)
Dec 1, 2014
Introduced in House
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 Latest action December 1, 2014

Referred to the Committee on Education and the Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to extend through 2015 the automatic extensions of amortization periods for multiemployer defined benefit plans.

Amends the Pension Protection Act of 2006 to extend through 2015 rules relating to funding improvement and rehabilitation plans.

 Related & companion bills 2
  • HR 5771 Tax Increase Prevention Act of 2014
  • S 2260 EXPIRE Act of 2014
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 5773: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5773/
MLA
"H.R. 5773: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5773/.
Bluebook (legal)
H.R. 5773, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5773/.
Markdown link
[H.R. 5773: To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to extend certain provisions relating to multiemployer defined benefit pension plans.](https://openamerica.io/bill/113-HR-5773/)
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