Bill Title: To amend the Internal Revenue Code of 1986 to allow retroactive elective deferrals for owners of unincorporated businesses in the case of a plan adopted after the close of the taxable year and before the time for filing the return of tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-04-30 - Referred to the House Committee on Ways and Means. [HB2943 Detail]

Text: Latest bill text (Introduced) [PDF]

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