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S 1658 114th Congress Senate

Vested Employee Pension Benefit Protection Act

Official title: A bill 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: June 24, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 24, 2015
Read twice and referred to the Committee on Finance.
Jun 24, 2015
Introduced in Senate
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 Latest action June 24, 2015

Read twice and referred to the Committee on Finance.

 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 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.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1658: Vested Employee Pension Benefit Protection Act. 114th Congress. Open America. https://openamerica.io/bill/114-S-1658/
MLA
"S. 1658: Vested Employee Pension Benefit Protection Act." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-S-1658/.
Bluebook (legal)
S. 1658, 114th Cong. (2026), https://openamerica.io/bill/114-S-1658/.
Markdown link
[S. 1658: Vested Employee Pension Benefit Protection Act](https://openamerica.io/bill/114-S-1658/)
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