PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Employer-Employee Relations.
Congressional Research Service
Version 00 · Introduced in House · Jan 24, 1995
TABLE OF CONTENTS: Title I: Refundable Income Tax Credit for Nondeferred Distributions from Performance-Based Reward Plans Title II: Establishment of Program to Promote Performance- Based Reward Plans and Employee Decisionmaking Participation Programs Employee Partnership Reward Act of 1995 - Title I: Refundable Income Tax Credit for Nondeferred Distributions from Performance-Based Reward Plans - Amends the Internal Revenue Code to allow eligible employees a refundable income tax credit for nondeferred distributions from performance-based rewards. Allows employers an additional deduction for performance-based rewards. Directs the Secretary of the Treasury to study and report to the Congress on the effect of such credit in stimulating productivity and full employment. Directs the Secretary of Labor and the Director of the Federal Mediation and Conciliation Service each to: (1) collect statistics on the extent of performance-based reward plans in the United States; and (2) prepare studies describing the nature and terms of these plans. Requires the Director of the Office of Management and Budget to publish annual estimates of annual tax expenditures for deferred profit-sharing plans and employee stock ownership plans. Title II: Establishment of Program to Promote Performance-Based Reward Plans and Employee Decisionmaking Participation Programs - Directs the Administrator of the Small Business Administration to establish and carry out an Employee Partnership Pilot Program. Directs the Administrator to make five-year program grants to up to five eligible entities to promote implementation of performance-based reward plans and employee decisionmaking participation programs. Requires a matching non-Federal share. Requires the Administrator to report to the Congress on an evaluation of such grant program, together with recommendations.
People & committees
Rep. Wyden, Ron [D-OR-3] · D–OR
Legislative record
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Referred to the Subcommittee on Employer-Employee Relations.
Referred to the Committee on Ways and Means, and in addition to the Committees on Economic and Educational Opportunities, and Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Economic and Educational Opportunities, and Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Economic and Educational Opportunities, and Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committees on Economic and Educational Opportunities, and Small Business, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Sponsor introductory remarks on measure. (CR E164-165)
Introduced in House
Introduced in House
Primary sources
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Source last updated: Mar 23, 2026. Consult Congress.gov for the current record.
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