S. 1263 (100th): A bill to amend the Internal Revenue Code of 1986 to treat church self-funded benefit plans as life insurance contracts.


May 21, 1987
100th Congress, 1987–1988

Died in a previous Congress

This bill was introduced on May 21, 1987, in a previous session of Congress, but was not enacted.


David Durenberger

Senator from Minnesota


About the bill

Summary (CRS)

5/21/1987--Introduced.Amends the Internal Revenue Code to treat as life insurance policies certain self-funded death benefit plans maintained by churches for their employees, thus excluding the benefits provided through such plans ... Read more >

The bill’s title was written by its sponsor.


May 21, 1987

This is the first step in the legislative process.

This is a Senate bill in the United States Congress (indicated by the “S.” in “S. 1263”). A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.


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. 3147 (identical)

Referred to Committee
Last Action: Aug 6, 1987

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Primary Source

THOMAS.gov (The Library of Congress)

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