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

Mar 22, 1988 (100th Congress, 1987–1988)
Died (Referred to Committee)
Robert Matsui
Representative for California's 3rd congressional district
Related Bills
H.R. 4333 (Related)
Technical and Miscellaneous Revenue Act of 1988

Signed by the President
Nov 10, 1988


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

Introduced Mar 22, 1988
Referred to Committee Mar 22, 1988
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.


No summaries available.

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

House Ways and Means

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

Primary Source

THOMAS.gov (The Library of Congress)

GovTrack gets most information from THOMAS, which is updated generally one day after events occur. Activity since the last update may not be reflected here. Data comes via the congress project.


Get a bill status widget for your website »


Click a format for a citation suggestion:


H.R. stands for House of Representatives bill.

A bill must be passed by both the House and Senate in identical form and then be signed by the president to become law.

The bill’s title was written by its sponsor.

GovTrack’s Bill Summary

We don’t have a summary available yet.

Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

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 of private tax-exempt organizations. Declares the rules to be inapplicable to both nonelective deferred compensation and basic employee benefits, including bona fide vacation plans, sick leave plans, sabbatical leave, and similar benefits.

House Republican Conference Summary

The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.

No summary available.

House Democratic Caucus Summary

The House Democratic Caucus does not provide summaries of bills.

So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.

We’ll be looking for a source of summaries from the other side in the meanwhile.

Use the comment space below for discussion of the merits of H.R. 4221 (100th) with other GovTrack users.
Your comments are not read by Congressional staff.

comments powered by Disqus