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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. 1621

Sec. 1621. Inflation adjustments for qualified plan elective deferral limitations

71 words·~1 min read·/bill/113/hr/1/ih/section-1621

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Subparagraph
(B)of section 402(g)(1) is amended by striking shall be and all that follows and inserting is $17,500. Paragraph
(4)of section 402(g) is amended— by striking December 31, 2006 and inserting December 31, 2023 , by striking $15,000 and inserting $17,500 , and by striking 2005 and inserting 2022 . The amendments made by this section shall apply to plan years and taxable years beginning after December 31, 2014.
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