S. 3532 (112th): Church Plan Clarification Act of 2012

Sep 12, 2012 (112th Congress, 2011–2013)
Died (Referred to Committee) in a previous session of Congress

This bill was introduced on September 12, 2012, in a previous session of Congress, but was not enacted.

Sep 12, 2012
Kay Hutchison
Senator from Texas
Read Text »
Last Updated
Sep 12, 2012
11 pages
Related Bills
S. 689 (111th) was a previous version of this bill.

Referred to Committee
Last Action: Mar 25, 2009

H.R. 4050 (Related)
Retirement Plan Simplification and Enhancement Act of 2012

Referred to Committee
Last Action: Feb 16, 2012

Full Title

A bill to amend the Internal Revenue Code of 1986 to clarify the treatment of church pension plans, and for other purposes.


No summaries available.

1 cosponsors (1D) (show)

Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

Church Plan Clarification Act of 2012 - Amends the Internal Revenue Code to declare that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless:
(1) one organization provides directly or indirectly at least 80% of the operating funds for the other one during the recipient organization's preceding tax year, and
(2) there is a degree of common management or supervision between the organizations.
Preempts any state law which would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement.
Excludes from gross income amounts attributable to transfers of and mergers of church plans that are maintained by the same church or convention or association of churches.
Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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