[20010112]RS20675_养老金：2000年《退休保障和储蓄法》的主要规定.pdf

1 CRS Report RS20629, Pensions: Major Provisions of the Comprehensive Retirement Securityand Pension Reform Act, by Patrick Purcell.Congressional Research Service ? The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20675Updated January 12, 2001Pensions: Major Provisions of the Retirement Security and Savings Act of 2000Paul J. GraneyAnalyst in Social LegislationDomestic Social Policy DivisionSummaryOn September 13, 2000, the Senate Finance Committee reported H.R. 1102(S.Rept. 106-411) as a tax reconciliation bill known as the Retirement Security andSavings Act of 2000. This bill contained many provisions similar to the ComprehensiveRetirement Security and Pension Reform Act of 2000, H.R. 1102 as passed by the Houseof Representatives on July 19, 2000. The main additions in the Senate bill wereprovisions that would have provided (1) a nonrefundable tax credit to low- and middle-income taxpayers 18 and over who contribute to a qualified retirement plan or individualretirement account (IRA), and (2) a tax credit to small employers to defray some of thestart-up costs of establishing an employee pension or retirement savings plan. The JointCommittee o