There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (02/10/1999)

Amends the Internal Revenue Code to repeal the tax increase (85 percent maximum rate) on social security benefits and tier 1 railroad retirement benefits, effective as of tax year 1994. Waives any limitation on related refunds or credits if a claim is made within one year of enactment of this Act.