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Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1620

Sec. 1620. Inflation adjustments for qualified plan benefit and contribution limitations

257 words·~1 min read·/bill/113/hr/1/ih/section-1620

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Subparagraph
(A)of section 415(b)(1) is amended by striking $160,000 and inserting $210,000 . Section 415(d) is amended— in paragraph (1)(A)— by striking $160,000 and inserting $210,000 , and by inserting for calendar years beginning after 2023 after subsection (b)(1)(A) , paragraph (3)(A), by striking July 1, 2001 and inserting July 1, 2022 . Subparagraph
(A)of section 415(c)(1) is amended by striking $40,000 and inserting $52,000 . Subsection
(d)of section 415 is amended— in paragraph (1)(C)— by striking $40,000 and inserting $52,000 , by inserting for calendar years beginning after 2023 after subsection (c)(1)(A) , in paragraph (3)(D), by striking July 1, 2001 and inserting July 1, 2022 . Section 415(b)(2) is amended by striking $160,000 each place it appears in subparagraphs
(C)and
(D)and inserting $210,000 . Section 415(b) is amended by striking $160,000 in the fourth sentence of paragraph
(7)and inserting $210,000 . The headings for subparagraphs
(C)and
(D)of section 415(b)(2) are each amended by striking and inserting $160,000 . $210,000 The heading for subparagraph
(A)of section 415(d)(3) is amended by striking and inserting $160,000 . $210,000 The heading for subparagraph
(D)of section 415(d)(3) is amended by striking and inserting $40,000 . $52,000 The heading for subparagraph
(A)of section 415(d)(4) is amended by striking and inserting $160,000 . $210,000 The heading for subparagraph
(B)of section 415(d)(4) is amended by striking and inserting $40,000 . $52,000 The amendments made by this section shall apply to years ending with or within a calendar year beginning after 2014.
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