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United States · Bill · S

S. 952 (113th)

Church Plan Clarification Act of 2013

referredUnited States· United States Congress· EN

Introduced

14 May 2013

Last action

14 May 2013 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3433-3434)

Sponsors

Sen. Cardin, Benjamin L. [D-MD], Sen. Portman, Rob [R-OH], Sen. Klobuchar, Amy [D-MN]

Subjects

Taxation

Source updated

12 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Church Plan Clarification Act of 2013 - Amends the Internal Revenue Code to declare that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless: (1) one organization provides directly or indirectly at least 80% of the operating funds for the other one during the recipient organization's preceding tax year, and (2) there is a degree of common management or supervision between the organizations. Preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding which would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement. Excludes from gross income for income tax purposes amounts attributable to transfers of and mergers of church plans that are maintained by the same church or convention or association of churches. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

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

Timeline

  1. 14 May 2013

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3433-3434)

    Source: IntroReferral

  2. 14 May 2013

    Introduced

    Sponsor introductory remarks on measure. (CR S3433)

    Source: IntroReferral

  3. 14 May 2013

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 14 May 2013

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 14 May 2013

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 14 May 2013

    Open at official source

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Sponsors

Related records

Sources

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