H.R. 4085 · 114th Congress
Church Plan Clarification Act of 2015
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
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TiberiSponsor15 cosponsors · 8 D, 7 R
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Neal
TR
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Reed
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Sessions
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Sánchez
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Cohen
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Harper
DJ
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Joyce
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Lujan Grisham
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Rangel
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Scott
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Renacci
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Connolly
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Eshoo
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Johnson
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Kind4 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide 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 one such organization provides at least 80% of the operating…
What it does: CRS summary · Introduced in House · Nov 19, 2015
Church Plan Clarification Act of 2015
This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide 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 one such organization provides at least 80% of the operating funds for the other organization during the recipient organization's preceding tax year and there is a degree of common management or supervision between the organizations, (2) adopt benefit accrual limitations for church defined benefit plans established before 1982, and (3) allow transfers and mergers of qualified church retirement plans.
The bill also: (1) preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding that would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement; and (2) allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Church Plan Clarification Act of 2015
Latest action (Nov 19, 2015): Referred to the House Committee on Ways and Means.
Policy area: Taxation · Origin: House · Introduced: Nov 19, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.