H.R. 4221 (100th): Section 457 Clarification Act of 1988


Mar 22, 1988
100th Congress, 1987–1988

Died in a previous Congress

This bill was introduced on March 22, 1988, in a previous session of Congress, but was not enacted.


Robert Matsui

Representative for California's 3rd congressional district


About the bill

Full Title

A bill to amend the Internal Revenue Code of 1986 to clarify that section 457 does not apply to nonelective deferred compensation or basic employee benefits.

Summary (CRS)

3/22/1988--Introduced.Section 457 Clarification Act of 1988 - Amends Internal Revenue Code accounting rules governing the year of inclusion of compensation deferred under qualified plans of State and local governments and ... Read more >

The bill’s title was written by its sponsor.


Mar 22, 1988

This is the first step in the legislative process.

This is a House of Representatives bill in the United States Congress (indicated by the “H.R.” in “H.R. 4221”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


105 cosponsors (55D, 50R) (show)
Committee Assignments

The committee chair determines whether a bill will move past the committee stage.


There have been no roll call votes related to this bill.

Related Bills

Legislative action may be ocurring on one of these bills in lieu of or in parallel to action on this bill.

H.R. 4333 (Related)
Technical and Miscellaneous Revenue Act of 1988

Enacted — Signed by the President
Nov 10, 1988

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Primary Source

THOMAS.gov (The Library of Congress)

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