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United States · Bill · S

S. 3197 (115th)

SIMPLE Plan Modernization Act

referredUnited States· United States Congress· EN

Introduced

11 July 2018

Last action

Status

Read twice and referred to the Committee on Finance. (sponsor introductory remarks on measure: CR S4917-4918)

Sponsors

Subjects

Discovery layer

Source updated

11 August 2025

Summary

SIMPLE Plan Modernization Act This bill modifies the requirements for SIMPLE (Savings Incentive Match Plan for Employees) Individual Retirement Accounts (IRAs), which are tax-favored retirement accounts that small businesses may provide to employees. The bill increases the contribution limits for certain SIMPLE IRAs and modifies the requirements for replacing SIMPLE IRAs with 401(k) plans.

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Documents

3 official files

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Sources

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