US Congress House Bill 4085 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on November 19 2015 - 25% progression, died in committee
Action: 2015-11-19 - Referred to the House Committee on Ways and Means.
Pending: House Ways And Means Committee
Text: Latest bill text (Introduced) [PDF]

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).

Church Plan Clarification Act of 2015

Rep. Patrick Tiberi [R-OH]	Rep. Richard Neal [D-MA]	Rep. Pete Sessions [R-TX]	Rep. Tom Reed [R-NY]
Rep. Linda Sanchez [D-CA]	Rep. Gregg Harper [R-MS]	Rep. David Joyce [R-OH]	Rep. Charles Rangel [D-NY]
Rep. Michelle Lujan Grisham [D-NM]	Rep. Steve Cohen [D-TN]	Rep. Austin Scott [R-GA]	Rep. James Renacci [R-OH]
Rep. Gerald Connolly [D-VA]	Rep. Ron Kind [D-WI]	Rep. Anna Eshoo [D-CA]	Rep. Bill Johnson [R-OH]

Date	Chamber	Action
2015-11-19	House	Referred to the House Committee on Ways and Means.
2015-11-19	House	Introduced in House

SB2308 (Same As) 2015-12-11 - Held at the desk.
HB2029 (Related) 2015-12-18 - Became Public Law No: 114-113. (TXT | PDF)

Type	Source
Summary	https://www.congress.gov/bill/114th-congress/house-bill/4085/all-info
Text	https://www.congress.gov/114/bills/hr4085/BILLS-114hr4085ih.pdf