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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. 1624

Sec. 1624. Inflation adjustments for governmental and tax-exempt organization plans

132 words·~1 min read·/bill/113/hr/1/ih/section-1624·

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Subparagraph
(A)of section 457(b)(2) is amended by striking the applicable dollar amount and inserting $17,500 . Paragraph
(15)of section 457(e) is amended— by striking and all that follows through Applicable dollar amount.— and inserting the following: Cost-of-living adjustments.— In the case of taxable years beginning after December 31, 2006 , Cost-of-living adjustments.— In the case of taxable years beginning after December 31, 2023 by striking the $15,000 amount under subparagraph
(A)and inserting the $17,500 amount under subsection (b)(2)(A) , and by striking 2005 and inserting 2022 . Section 457(f)(4)(A) is amended by striking twice the applicable dollar limit determined under subsection (e)(15) and inserting twice the amount in effect under subsection (b)(2)(A) . The amendments made by this section shall apply to taxable years beginning after December 31, 2014.
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