IN THE SENATE OF THE UNITED STATES
March 14, 2019
Mr. Roberts (for himself, Mr. Cardin, Mr. Crapo, Ms. Klobuchar, and Mr. Perdue) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.
Clarification of retirement income account rules relating to church-controlled organizations
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).
The amendment made by this section shall apply to years beginning before, on, or after the date of the enactment of this Act.