United States · Bill · S
S. 1302 (113th)
Cooperative and Small Employer Charity Pension Flexibility Act
Introduced
16 July 2013
Last action
25 March 2014 · Floor
Status
See also H.R. 4275.
Sponsors
Sen. Harkin, Tom [D-IA], Sen. Roberts, Pat [R-KS], Sen. Murray, Patty [D-WA], Sen. Murkowski, Lisa [R-AK], Sen. Franken, Al [D-MN], Sen. McCaskill, Claire [D-MO], Sen. Blunt, Roy [R-MO], Sen. Moran, Jerry [R-KS], Sen. Hagan, Kay R. [D-NC], Sen. Nelson, Bill [D-FL], Sen. Johnson, Tim [D-SD], Sen. Heinrich, Martin [D-NM], Sen. Grassley, Chuck [R-IA], Sen. Inhofe, James M. [R-OK], Sen. Shaheen, Jeanne [D-NH], Sen. Boozman, John [R-AR], Sen. Donnelly, Joe [D-IN], Sen. Isakson, Johnny [R-GA], Sen. Enzi, Michael B. [R-WY], Sen. Chambliss, Saxby [R-GA], Sen. Johanns, Mike [R-NE], Sen. Cochran, Thad [R-MS], Sen. Kirk, Mark Steven [R-IL], Sen. Wicker, Roger F. [R-MS], Sen. Durbin, Richard J. [D-IL], Sen. Barrasso, John [R-WY], Sen. Whitehouse, Sheldon [D-RI], Sen. Mikulski, Barbara A. [D-MD], Sen. Stabenow, Debbie [D-MI], Sen. Pryor, Mark L. [D-AR], Sen. Thune, John [R-SD], Sen. Fischer, Deb [R-NE], Sen. Udall, Tom [D-NM], Sen. Warren, Elizabeth [D-MA], Sen. Manchin, Joe, III [D-WV], Sen. Gillibrand, Kirsten E. [D-NY], Sen. Hoeven, John [R-ND], Sen. Tester, Jon [D-MT], Sen. Heitkamp, Heidi [D-ND], Sen. Collins, Susan M. [R-ME], Sen. Sessions, Jeff [R-AL], Sen. Brown, Sherrod [D-OH], Sen. Portman, Rob [R-OH], Sen. Kaine, Tim [D-VA], Sen. Cardin, Benjamin L. [D-MD], Sen. Warner, Mark R. [D-VA], Sen. Schatz, Brian [D-HI], Sen. Udall, Mark [D-CO]
Subjects
Taxation
Source updated
5 December 2025
Summary
Cooperative and Small Employer Charity Pension Flexibility Act - Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to cooperative and small employer charity pension plans (CSEC plans), to: (1) define such plans as defined benefit plans maintained by multiple employers, all of whom are tax-exempt charitable organizations; (2) exempt CSEC plans from existing funding standards and allow such plans to establish minimum funding standards and special rules with respect to the valuation of plan assets, required contributions, and liquidity requirements; (3) require specified notices to CSEC plan participants on the effect of CSEC plan rules on plan funding and on total contributions made by participating employers; (4) allow pension plan sponsors to elect out of treatment of their plans as a CSEC plan in plan years beginning after December 31, 2013; (4) establish a flat premium level for insurance coverage of CSEC plans; and (5) require the Pension Benefit Guaranty Corporation (PBGC) to make sponsors of existing CSEC plans aware of the changes to ERISA made by this Act and the assistance available through the Participant and Plan Sponsor Advocate established by ERISA.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
16 July 2013
Committee
Committee on Health, Education, Labor, and Pensions. Hearings held.
Source: Committee
16 July 2013
Introduced
Read twice and referred to the Committee on Health, Education, Labor, and Pensions.
Source: IntroReferral
16 July 2013
Introduced
Introduced in Senate
Source: IntroReferral
30 October 2013
Calendars
Placed on Senate Legislative Calendar under General Orders. Calendar No. 230.
Source: Calendars
30 October 2013
Reported
Committee on Health, Education, Labor, and Pensions. Ordered to be reported with an amendment in the nature of a substitute favorably.
Source: Committee
30 October 2013
Reported
Committee on Health, Education, Labor, and Pensions. Reported by Senator Harkin with an amendment in the nature of a substitute. Without written report.
Source: Committee
28 January 2014
Floor
Measure laid before Senate by unanimous consent. (consideration: CR S545-554)
Source: Floor
28 January 2014
Passed
Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
Source: Floor
29 January 2014
Floor
Held at the desk.
Source: Floor
29 January 2014
Floor
Received in the House.
Source: Floor
25 March 2014
Floor
See also H.R. 4275.
Source: Floor
Votes
No vote records are attached yet.
Versions
- Engrossed in Senate · 28 January 2014 · Download file
- Reported to Senate · 30 October 2013 · Download file
- Introduced in Senate · 16 July 2013 · Download file
Documents
9 official files
Engrossed in Senate (text)
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Engrossed in Senate (text)
Engrossed in Senate · EN · 28 January 2014
Engrossed in Senate (PDF)
Engrossed in Senate · EN · 28 January 2014
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Passed Senate amended
summary · EN · 28 January 2014
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Reported to Senate (text)
Reported to Senate · EN · 30 October 2013
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Reported to Senate (PDF)
Reported to Senate · EN · 30 October 2013
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Reported to Senate with amendment(s)
summary · EN · 30 October 2013
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Introduced in Senate (text)
Introduced in Senate · EN · 16 July 2013
ViewDownloadOpen at official source
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Introduced in Senate (PDF)
Introduced in Senate · EN · 16 July 2013
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in Senate
summary · EN · 16 July 2013
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Harkin, Tom [D-IA] · D · Sponsor
- Sen. Roberts, Pat [R-KS] · R · Sponsor
- Sen. Murray, Patty [D-WA] · D · Sponsor
- Sen. Murkowski, Lisa [R-AK] · R · Sponsor
- Sen. Franken, Al [D-MN] · D · Sponsor
- Sen. McCaskill, Claire [D-MO] · D · Cosponsor
- Sen. Blunt, Roy [R-MO] · R · Cosponsor
- Sen. Moran, Jerry [R-KS] · R · Cosponsor
- Sen. Hagan, Kay R. [D-NC] · D · Cosponsor
- Sen. Nelson, Bill [D-FL] · D · Cosponsor
- Sen. Johnson, Tim [D-SD] · D · Cosponsor
- Sen. Heinrich, Martin [D-NM] · D · Cosponsor
- Sen. Grassley, Chuck [R-IA] · R · Cosponsor
- Sen. Inhofe, James M. [R-OK] · R · Cosponsor
- Sen. Shaheen, Jeanne [D-NH] · D · Cosponsor
- Sen. Boozman, John [R-AR] · R · Cosponsor
- Sen. Donnelly, Joe [D-IN] · D · Cosponsor
- Sen. Isakson, Johnny [R-GA] · R · Cosponsor
- Sen. Enzi, Michael B. [R-WY] · R · Cosponsor
- Sen. Chambliss, Saxby [R-GA] · R · Cosponsor
- Sen. Johanns, Mike [R-NE] · R · Cosponsor
- Sen. Cochran, Thad [R-MS] · R · Cosponsor
- Sen. Kirk, Mark Steven [R-IL] · R · Cosponsor
- Sen. Wicker, Roger F. [R-MS] · R · Cosponsor
- Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
- Sen. Barrasso, John [R-WY] · R · Cosponsor
- Sen. Whitehouse, Sheldon [D-RI] · D · Cosponsor
- Sen. Mikulski, Barbara A. [D-MD] · D · Cosponsor
- Sen. Stabenow, Debbie [D-MI] · D · Cosponsor
- Sen. Pryor, Mark L. [D-AR] · D · Cosponsor
- Sen. Thune, John [R-SD] · R · Cosponsor
- Sen. Fischer, Deb [R-NE] · R · Cosponsor
- Sen. Udall, Tom [D-NM] · D · Cosponsor
- Sen. Warren, Elizabeth [D-MA] · D · Cosponsor
- Sen. Manchin, Joe, III [D-WV] · D · Cosponsor
- Sen. Gillibrand, Kirsten E. [D-NY] · D · Cosponsor
- Sen. Hoeven, John [R-ND] · R · Cosponsor
- Sen. Tester, Jon [D-MT] · D · Cosponsor
- Sen. Heitkamp, Heidi [D-ND] · D · Cosponsor
- Sen. Collins, Susan M. [R-ME] · R · Cosponsor
- Sen. Sessions, Jeff [R-AL] · R · Cosponsor
- Sen. Brown, Sherrod [D-OH] · D · Cosponsor
- Sen. Portman, Rob [R-OH] · R · Cosponsor
- Sen. Kaine, Tim [D-VA] · D · Cosponsor
- Sen. Cardin, Benjamin L. [D-MD] · D · Cosponsor
- Sen. Warner, Mark R. [D-VA] · D · Cosponsor
- Sen. Schatz, Brian [D-HI] · D · Cosponsor
- Sen. Udall, Mark [D-CO] · D · Cosponsor
Showing 48 of 52 sponsors and actors.
Related records
- related to → Cooperative and Small Employer Charity Pension Flexibility Act
- related to → Charitable Pension Flexibility Act of 2013
- amends ← In the nature of a substitute.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/113th-congress/senate-bill/1302
- Open data entity: https://api.congress.gov/v3/bill/113/s/1302
- us · 113-s-1302 · source updated 5 December 2025