To amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation in the case of multiemployer plans.
Referred to the Subcommittee on Labor-Management Relations.
Congressional Research Service
Official summary
Version 00 · Introduced in House · Jan 6, 1993
Amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 to modify the full-funding limitation of a multiemployer plan by eliminating the 150 percent test. (Currently, employer contributions to a pension plan, whether a single-employer or a multiemployer plan, are not deductible to the extent that they produce funding in excess of 150 percent of the plan's current liability.)
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Mar 23, 2026. Consult Congress.gov for the current record.
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