To amend the Internal Revenue Code of 1986 to allow small employers a credit against income tax for costs incurred in establishing a qualified employer plan.
Small Business Pension Start-Up Credit Act of 1999 - Amends the Internal Revenue Code to permit a three-year business credit of 50 percent of small employer pension plan start-up costs, with a limit of $1000 for the first year and $500 for each of the second and third years.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
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