United States · Bill · S
S. 266 (114th)
Retirement Security Act of 2015
Introduced
27 January 2015
Last action
27 January 2015 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Collins, Susan M. [R-ME], Sen. Nelson, Bill [D-FL], Sen. McCaskill, Claire [D-MO]
Subjects
Taxation
Source updated
5 December 2025
Summary
Retirement Security Act of 2015 Directs the Secretary of the Treasury to: (1) prescribe final regulations to permit employers to participate in multiple employer pension benefit plans, (2) promulgate regulations or other guidance to simplify and clarify rules relating to the timing of participant notices required under tax-preferred pension plans and the automatic escalation rules, and (3) modify the 1040EZ tax return form to allow taxpayers to claim the tax credit for retirement savings (saver's credit) on such form. Amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code, with respect to employer pension benefit plans, to: (1) allow employers to maintain a tax-exempt multiple employer pension benefit plan even if the employers sponsoring the plan share no common interest, (2) modify requirements for secure deferral arrangements with respect to nondiscrimination and employer matching contributions, and (3) allow employers with not more than 100 employees a business-related tax credit to cover increased matching contributions required by this Act.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
27 January 2015
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
27 January 2015
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 27 January 2015 · Download file
Documents
3 official files
Introduced in Senate (text)
This file cannot be previewed here. Use View or Download.
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 (text)
Introduced in Senate · EN · 27 January 2015
Introduced in Senate (PDF)
Introduced in Senate · EN · 27 January 2015
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 · 27 January 2015
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. Collins, Susan M. [R-ME] · R · Sponsor
- Sen. Nelson, Bill [D-FL] · D · Sponsor
- Sen. McCaskill, Claire [D-MO] · D · Cosponsor
- · ssfi00 · Standing
Related records
- related to ← Retirement Security Act of 2015
- related to ← SAVE Act of 2015
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/114th-congress/senate-bill/266
- Open data entity: https://api.congress.gov/v3/bill/114/s/266
- us · 114-s-266 · source updated 5 December 2025