Church Plan Clarification Act of 2013
Latest action · May 14, 2013 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3433-3434)
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMay 14, 2013
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
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).
Cosponsors 2
Members who signed on, in the order they did. Signatures ran from May 14, 2013 to Sep 16, 2014, with 1 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-OH | Rob Portman | Original | May 14, 2013 |
| D-MN | Amy Klobuchar | Sep 16, 2014 |
Actions 3
Everything that happened, newest first.
- May 14, 2013Introduced in Senate
- May 14, 2013Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S3433-3434)
- May 14, 2013Sponsor introductory remarks on measure. (CR S3433)
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 2117 | Retirement Plan Simplification and Enhancement Act of 2013 | Related bill | Aug 29, 2013 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- May 14, 2013Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.