To amend the Internal Revenue Code of 1986 to repeal the employee benefit plan nondiscrimination rules added by the Tax Reform Act of 1986.

Repeals provisions of the Tax Reform Act of 1986 that establish nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans. (The consequence is the repeal of section 89 of the Internal Revenue Code.)

 
HR 1219 IH
101st CONGRESS
1st Session
 H. R. 1219
To amend the Internal Revenue Code of 1986 to repeal the employee benefit
plan nondiscrimination rules added by the Tax Reform Act of 1986.
IN THE HOUSE OF REPRESENTATIVES
March 1, 1989
Mr. SOLOMON introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal the employee benefit
plan nondiscrimination rules added by the Tax Reform Act of 1986.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. REPEAL OF EMPLOYEE BENEFIT PLAN NONDISCRIMINATION RULES.
  Section 1151 of the Tax Reform Act of 1986 (and the amendments made by
  such section) are hereby repealed, and the Internal Revenue Code of 1986
  shall be applied and administered as if such section (and amendments)
  had not been enacted.