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HR 5604 99th Congress House Taxation Annuities Civil Service pensions Civil service retirement Congress and Members of Congress Employee benefit plans Federal employees Federal employees and officials Government Operations and Politics Income tax Labor and Employment Legislation Local and Municipal Government Local officials and employees Retirement income State officials and employees States Tax administration Tax reform Tax-deferred compensation plans

A bill to allow the Internal Revenue Code 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to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.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 26, 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 26, 1986
Referred to House Committee on Ways and Means.
Sep 26, 1986
Introduced in House
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 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be applied and administered as if the three-year basis recovery rule applicable to employees' annuities had not been repealed.

What's happening now September 26, 1986

Referred to House Committee on Ways and Means.

 Related & companion bills 3
  • HR 5500 Identical bill A bill to allow the Tax Reform Act of 1986 to be applied and administered as if the 3-year basis recovery rule applicab…
  • 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…
  • 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 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · Oct 10, 1986
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5604: A bill to allow the Internal Revenue Code 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to be applied and administered as if the 3-year basis recovery rule applicable to employees' annuities had not been repealed.. 99th Congress.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-5604/
MLA
"H.R. 5604: A bill to allow the Internal Revenue Code 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-5604/.
Bluebook (legal)
H.R. 5604, 99th Cong. (2026), https://openamerica.io/bill/99-HR-5604/.
Markdown link
[H.R. 5604: A bill to allow the Internal Revenue Code 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-5604/)
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