United States · Bill · S
S. 836 (116th)
A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.
Introduced
14 March 2019
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
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Subjects
Discovery layer
Source updated
3 January 2025
Summary
This bill modifies the tax rules for retirement accounts maintained by church-controlled organizations. The bill specifies 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.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate (text)
Introduced in Senate · EN · 14 March 2019
Introduced in Senate (PDF)
Introduced in Senate · EN · 14 March 2019
Introduced in Senate
summary · EN · 14 March 2019
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/116th-congress/senate-bill/836
- Open data entity: https://api.congress.gov/v3/bill/116/s/836