Summary: S.3088 — 96th Congress (1979-1980)All Information (Except Text)

There is one summary for S.3088. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/04/1980)

Amends the Internal Revenue Code to exempt from liability for income tax on investments in the United States any foreign pension plan maintained, under the laws of such foreign country, primarily for the benefit of employees who are nonresident alien individuals.