Summary: H.R.3870 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.3870. Bill summaries are authored by CRS.

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Introduced in House (05/14/1998)

Amends the Internal Revenue Code to set forth provisions for: (1) a small employer (100 or fewer employees) retirement plan; (2) a credit for the expenses of establishing such a plan; and (3) a model small employer retirement plan.