A bill relating to the effective date of the amendment contained in the Multiemployer Pension Plan Amendments Act of 1980 which relates to the treatment of certain retirement benefits under State unemployment compensation laws.

Revises a Multiemployer Pension Plan Amendments Act of 1980 amendment to the Internal Revenue Code, which limits the current requirement that an individual's State unemployment compensation be reduced by pension amounts received, to make such limitation applicable as of March 31, 1980 (presently applies only for 1981 and subsequent years).