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Senate Bill 674
115th Congress(2017-2018)
A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church controlled organizations.
Introduced
Introduced
Introduced in Senate on Mar 21, 2017
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Text
Introduced in Senate 
Mar 21, 2017
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Introduced in Senate(Mar 21, 2017)
Mar 21, 2017
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
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S. 674 (Introduced-in-Senate)


115th CONGRESS
1st Session
S. 674


To amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church controlled organizations.

IN THE SENATE OF THE UNITED STATES

March 21, 2017

Mr. Cardin (for himself, Mr. Crapo, and Mr. Roberts) introduced the following bill; which was read twice and referred to the Committee on Finance

A BILL

To amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church controlled organizations.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Clarification of retirement income account rules relating to church-controlled organizations.

(a) In general.—Subparagraph (B) of section 403(b)(9) of the Internal Revenue Code of 1986 is amended by inserting “(including an employee described in section 414(e)(3)(B))” after “employee described in paragraph (1)”.

(b) Effective date.—The amendment made by this section shall apply to years beginning before, on, or after the date of the enactment of this Act.