US Congress Senate Bill 674 (Prior Session Legislation)

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Spectrum: Bipartisan Bill
Status: Introduced on March 21 2017 - 25% progression, died in committee
Action: 2017-03-21 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church controlled organizations. This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church or a convention or association of churches may cover: (1) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation; (2) an employee of a tax-exempt organization, whether a civil law corporation or otherwise, that is controlled by or associated with a church or a convention or association of churches; and (3) certain employees who have been separated from service with a church, a convention or association of churches, or an organization described above.

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

Sen. Benjamin Cardin [D-MD]

Sen. Mike Crapo [R-ID]

Sen. Pat Roberts [R-KS]

Sen. Amy Klobuchar [D-MN]

Date	Chamber	Action
2017-03-21	Senate	Read twice and referred to the Committee on Finance.

HB2341 (Related) 2017-05-03 - Referred to the House Committee on Ways and Means.
SB2526 (Related) 2018-03-08 - Read twice and referred to the Committee on Finance.
HB6757 (Related) 2018-09-28 - Received in the Senate and Read twice and referred to the Committee on Finance.
HR1084 (Similar To) 2018-09-27 - Motion to reconsider laid on the table Agreed to without objection.

Type	Source
Summary	https://www.congress.gov/bill/115th-congress/senate-bill/674/all-info
Text	https://www.congress.gov/115/bills/s674/BILLS-115s674is.pdf