A bill to amend the Internal Revenue Code of 1986 to establish fairness in the treatment of certain pension plans maintained by churches, and for other purposes.

3.0.0 2193 2023-01-13T04:49:14Z 2023-01-13T04:49:14Z Senate S S 2006-01-25 109 ssfi00 Finance Committee Senate Standing Referred to 2006-01-25T20:28:01Z 2006-01-25 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S135-136) IntroReferral 2006-01-25 Sponsor introductory remarks on measure. (CR S135) IntroReferral B00100 9 Library of Congress 2006-01-25 Introduced in Senate IntroReferral 10000 9 Library of Congress H001016 Sen. Hutchison, Kay Bailey [R-TX] KAY HUTCHISON R TX BAILEY N Labor and Employment Clergy Commerce Debt Defined benefit pension plans Finance and Financial Sector Housing and Community Development Income tax Real estate investment Religion Taxation Unrelated business income tax Labor and Employment

00 2006-01-25 Introduced in Senate 2006-02-01T20:15:58Z Amends the Internal Revenue Code to exempt: (1) participants in church pension plans who are not highly compensated employees from certain defined benefit plan limitations; and (2) church-maintained retirement income accounts from the tax on unrelated debt-financed income from real property interests.

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A bill to amend the Internal Revenue Code of 1986 to establish fairness in the treatment of certain pension plans maintained by churches, and for other purposes. Display Title A bill to amend the Internal Revenue Code of 1986 to establish fairness in the treatment of certain pension plans maintained by churches, and for other purposes. Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to establish fairness in the treatment of certain pension plans maintained by churches, and for other purposes. Introduced in Senate IS Introduced in Senate 2006-01-25T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s2193is/xml/BILLS-109s2193is.xml 2006-01-25 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S135-136) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.