H.R. 8837 — To amend the Internal Revenue Code of 1986 to provide for a microemployer pension plan startup credit, to permit the assignment of small business pension plan startup credits, and for other purposes.

H.R. 8837 — To amend the Internal Revenue Code of 1986 to provide for a microemployer pension plan startup credit, to permit the assignment of small business pension plan startup credits, and for other purposes.