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HR 5500 99th Congress House

A bill to allow the Tax Reform Act of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.

Introduced: September 18, 1986 See on congress.gov
Taxation AnnuitiesCivil Service pensionsCivil service retirementCongress and Members of Congress
More subjectsShow fewer subjects
Employee benefit plansFederal employeesFederal employees and officialsGovernment Operations and PoliticsIncome taxLabor and EmploymentLegislationLocal and Municipal GovernmentLocal officials and employeesRetirement incomeState officials and employeesStatesTax administrationTax reformTax-deferred compensation plans
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This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) 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
Sep 11, 1986
Referred to House Committee on Ways and Means.
Sep 11, 1986
Introduced in House
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 Latest action September 11, 1986

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Provides that the Tax Reform Act of 1986 shall be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.

 Related & companion bills 3
  • HR 5599 Identical bill A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule a…
  • HR 5604 Identical bill A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule a…
  • S 2923 Identical bill A bill to allow the Internal Revenue Code of 1986 to be applied and administered as if the 3-year basis recovery rule a…
 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Hoyer, Steny H.
Maryland · Sep 18, 1986
 D
Schumer, Charles E.
New York · Sep 18, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5500: A bill to allow the Tax Reform Act of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-5500/
MLA
"H.R. 5500: A bill to allow the Tax Reform Act of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-5500/.
Bluebook (legal)
H.R. 5500, 99th Cong. (2026), https://openamerica.io/bill/99-HR-5500/.
Markdown link
[H.R. 5500: A bill to allow the Tax Reform Act of 1986 to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.](https://openamerica.io/bill/99-HR-5500/)
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