H.R. 869 — Introduced in House

I 114th CONGRESS 1st Session H. R. 869 IN THE HOUSE OF REPRESENTATIVES February 11, 2015 Mr. Reichert (for himself and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to broaden the special rules for certain governmental plans under section 105(j) to include plans established by political subdivisions. 1. Expansion of application of special rules for certain governmental plans to include plans established by political subdivisions (a) In general Section 105(j)(2) of the Internal Revenue Code of 1986 is amended— (1) by inserting or established by or on behalf of a State or political subdivision thereof after public retirement system, and (2) by inserting or 501(c)(9) after section 115 in subparagraph (B) thereof. (b) Effective date The amendments made by this section shall apply to payments after the date of the enactment of this Act.