Section 89 Small Business Relief Act of 1989

Section 89 Small Business Relief Act of 1989 - Amends Internal Revenue Code provisions relating to the new nondiscrimination requirements for coverage and benefits under certain statutory employee benefit plans to: (1) exempt the plans of employers having fewer than 20 employees; (2) delay until 1991 the effective date of the requirements; (3) increase from 17 1/2 hours to 25 hours per week the threshold number of work hours triggering requirements with respect to part-time employees; (4) treat any plan that offers the same benefits to all employees as complying with requirements (under current law compliance is based on the number of employees participating in the plan); and (5) decrease from 80 percent to 65 percent the coverage requirement under the alternative coverage test.