S 838
113th Congress
Senate
Taxation
Building construction
Employee benefits and pensions
Income tax deferral
Vested Employee Pension Benefit Protection Act
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 25, 2013
Read twice and referred to the Committee on Finance.
Apr 25, 2013
Introduced in Senate
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Plain-English summary
Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.
What's happening now
Read twice and referred to the Committee on Finance.
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF Formatted XML
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 838: Vested Employee Pension Benefit Protection Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-838/
"S. 838: Vested Employee Pension Benefit Protection Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-838/.
S. 838, 113th Cong. (2026), https://openamerica.io/bill/113-S-838/.
[S. 838: Vested Employee Pension Benefit Protection Act](https://openamerica.io/bill/113-S-838/)