Summary: H.R.3300 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.3300. Bill summaries are authored by CRS.

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Introduced in House (02/26/1998)

Small Business Pension Start-Up Credit Act of 1998 - 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.