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HR 5600 99th Congress House Government Operations and Politics Annuities Civil Service pensions Civil service retirement Congress and Members of Congress Federal employees Federal employees and officials Income tax Labor and Employment Legislation Retirement income Tax administration Tax reform Tax-deferred compensation plans

A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed…

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A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.

Introduced: September 25, 1986 See on congress.gov
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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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 30, 1986
Subcommittee Hearings Held.
Sep 30, 1986
Referred to Subcommittee on Compensation and Employee Benefits.
Sep 25, 1986
Referred to House Committee on Ways and Means.
Sep 25, 1986
Referred to House Committee on Post Office and Civil Service.
Sep 25, 1986
Introduced in House
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 Plain-English summary Congressional Research Service

Provides for the continuation of the three-year income tax basis recovery rule with respect to annuities of Federal employee contributions to Federal retirement systems. Directs the Office of Personnel Management to report to specified congressional committees on the effects of a retroactive repeal of such rule on the Federal workforce.

What's happening now September 30, 1986

Subcommittee Hearings Held.

 Related & companion bills 1
  • HR 5610 Identical bill A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated,…
 Committees of jurisdiction 3
 Cosponsors 3
All 3 Democratic 3
D
Hoyer, Steny H.
Maryland · Sep 25, 1986
 D
Kaptur, Marcy
Ohio · Sep 25, 1986
 D
Schumer, Charles E.
New York · Sep 25, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5600: A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.. 99th Congress. Open America. https://openamerica.io/bill/99-HR-5600/
MLA
"H.R. 5600: A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HR-5600/.
Bluebook (legal)
H.R. 5600, 99th Cong. (2026), https://openamerica.io/bill/99-HR-5600/.
Markdown link
[H.R. 5600: A bill to amend title 5, United States Code, to provide that annuities under chapter 83 or 84 of such title be treated, for Federal income tax purposes, as if the 3-year basis recovery rule had never been repealed; and to require that the Office of Personnel Management conduct a study relating to the consequences which retroactively repealing such rule would have with respect to Federal personnel management, morale within the Federal civilian workforce, and individual retirement planning.](https://openamerica.io/bill/99-HR-5600/)
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