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HR 2070 114th Congress House

Vested Employee Pension Benefit Protection Act

Official title: To amend the Internal Revenue Code of 1986 to protect employees in the building and construction industry who are participants in multiemployer plans, and for other purposes.

Introduced: May 21, 2015 See on congress.gov
Taxation Building constructionEmployee benefits and pensionsIncome tax deferral
This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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
Nov 16, 2015
Referred to the Subcommittee on Health, Employment, Labor, and Pensions.
Apr 28, 2015
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, 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.
Apr 28, 2015
Introduced in House
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 Latest action November 16, 2015

Referred to the Subcommittee on Health, Employment, Labor, and Pensions.

 Plain-English summary Congressional Research Service

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 multi-employer pension plan at age 55 if they are not separated from employment at the time of such distributions and were participants in such plan on or before April 30, 2013, and the plan provides for payment of separate accrued benefits when the employee attains the plan's normal retirement age. Suspends payment of distributions for such building and construction industry employees if their multi-employer plan is in endangered or critical status.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 3
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2070: Vested Employee Pension Benefit Protection Act. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2070/
MLA
"H.R. 2070: Vested Employee Pension Benefit Protection Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2070/.
Bluebook (legal)
H.R. 2070, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2070/.
Markdown link
[H.R. 2070: Vested Employee Pension Benefit Protection Act](https://openamerica.io/bill/114-HR-2070/)
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