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HRES 451 99th Congress House

A resolution expressing the sense of the House of Representatives with respect to the effective date of any change in the taxation of employees' annuities.

Introduced: May 8, 1986 See on congress.gov
Taxation AnnuitiesCivil service retirementCongress and Members of CongressEmployee benefit plans
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Federal employeesFederal employees and officialsIncome taxLabor and EmploymentLegislationLocal and Municipal GovernmentLocal officials and employeesState officials and employeesStatesTax administrationTax reformTax-deferred compensation plans
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This resolution expired with the 99th Congress
It was not agreed to before the 99th Congress (1985–1986) adjourned, so it is no longer active. 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
Agreed to (House)
May 8, 1986
Referred to House Committee on Ways and Means.
May 8, 1986
Introduced in House
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 Latest action May 8, 1986

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Expresses the sense of the House of Representatives that if the basis recovery rule for annuities of employees who contribute to their retirement program is changed in tax reform legislation, in no event should such change apply to individuals retiring before the date of enactment of such legislation.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Smith, Christopher H.
New Jersey · May 14, 1986
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APA
U.S. Congress. (2026). H. Res. 451: A resolution expressing the sense of the House of Representatives with respect to the effective date of any change in the taxation of employees' annuities.. 99th Congress. Open America. https://openamerica.io/bill/99-HRES-451/
MLA
"H. Res. 451: A resolution expressing the sense of the House of Representatives with respect to the effective date of any change in the taxation of employees' annuities.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-HRES-451/.
Bluebook (legal)
H. Res. 451, 99th Cong. (2026), https://openamerica.io/bill/99-HRES-451/.
Markdown link
[H. Res. 451: A resolution expressing the sense of the House of Representatives with respect to the effective date of any change in the taxation of employees' annuities.](https://openamerica.io/bill/99-HRES-451/)
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