Bill SponsorBILLSPONSOR
Bill Sponsor
Politicians
Bills
House Bill 3213
116th Congress(2019-2020)
To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers.
Introduced
Introduced
Introduced in House on Jun 11, 2019
Overview
Text
Introduced in House 
Jun 11, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Introduced in House(Jun 11, 2019)
Jun 11, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
Jump To
H. R. 3213 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 3213


To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers.

IN THE HOUSE OF REPRESENTATIVES

June 11, 2019

Mr. David P. Roe of Tennessee (for himself, Mr. Burchett, Mr. Fleischmann, Mr. DesJarlais, Mr. Green of Tennessee, Mr. Kustoff of Tennessee, and Mr. John W. Rose of Tennessee) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Clarification of treatment of certain retirement plan contributions picked up by governmental employers.

(a) In general.—Section 414(h)(2) of the Internal Revenue Code of 1986 is amended—

(1) by striking “For purposes of paragraph (1)” and inserting the following:

“(A) IN GENERAL.—For purposes of paragraph (1)”, and

(2) by adding at the end the following new subparagraph:

“(B) TREATMENT OF ELECTIONS BETWEEN ALTERNATIVE BENEFIT FORMULAS.—

“(i) IN GENERAL.—For purposes of subparagraph (A), a contribution shall not fail to be treated as picked up by an employing unit merely because the employee may make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.

“(ii) APPLICATION TO EXISTING EMPLOYEES.—Clause (i) shall be applied without regard to whether the employee is already covered by one of the benefit formulas referred to therein.”.

(b) Effective date.—The amendment made by this section shall apply to years ending after the date of the enactment of this Act.