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

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 14 March 2019

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 14 March 2019

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 14 March 2019 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 14 March 2019

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 14 March 2019

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 14 March 2019

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Roberts, Pat [R-KS] · R · Sponsor
• Sen. Cardin, Benjamin L. [D-MD] · D · Sponsor
• Sen. Crapo, Mike [R-ID] · R · Sponsor
• Sen. Klobuchar, Amy [D-MN] · D · Sponsor
• Sen. Perdue, David [R-GA] · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → Retirement Enhancement and Savings Act of 2019
• related to → Family Savings Act of 2019