Sec. 3210. Repeal of credit for small employer pension plan startup costs
70 words·~1 min read·
/bill/113/hr/1/ih/section-3210A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45E (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended by striking paragraph (14). The amendments made by this section shall apply to costs paid or incurred after December 31, 2014, with respect to qualified employer plans first effective after such date.