The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45E: Small employer pension plan startup costs

Created in 2001 by the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16). Changed by 3 later laws. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2022Consolidated Appropriations Act, 2023

2019Further Consolidated Appropriations Act, 2020

2002Job Creation and Worker Assistance Act of 2002

2001Economic Growth and Tax Relief Reconciliation Act of 2001created it

26 U.S.C. 45ESmall employer pension plan startup costs

(a)General rule

(b)Dollar limitation

(c)Eligible employer

(d)Other definitions

(e)Special rules

(f)Additional credit for employer contributions by certain eligible employers

(g)Newnew

This CongressBills that change it or would

H.R. 4548Small Nonprofit Retirement Security Act of 2025introduced

past change
enacted this Congress
proposed

This Congress

H.R. 4548 Small Nonprofit Retirement Security Act of 2025 · introduced · would change (g)

How it got here

2022

Pub. L. 117–328, §111(a), substituted "effective with respect to the eligible employer" for "effective". (Consolidated Appropriations Act, 2023) Law text · (d)
Pub. L. 117–328, §102(c), amended par. (2) generally. Prior to amendment, text read as follows: "No deduction shall be allowed for that portion of the qualified startup costs paid or incurred for the taxable year which is equal to the credit determined under subsection (a)." (Consolidated Appropriations Act, 2023) Law text · (e)
Pub. L. 117–328, §102(a), added par. (4). (Consolidated Appropriations Act, 2023) Law text · (e)
Pub. L. 117–328, §102(b), added subsec. (f). (Consolidated Appropriations Act, 2023) Law text · (f)

2019

Pub. L. 116–94 amended par. (1) generally. Prior to amendment, par. (1) read as follows: "$500 for the first credit year and each of the 2 taxable years immediately following the first credit year, and". (Further Consolidated Appropriations Act, 2020) Law text · (b)

2002

Pub. L. 107–147 substituted "subsection (m)" for "subsection (n)". (Job Creation and Worker Assistance Act of 2002) Law text · (e)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.