There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (07/26/2002)

Amends Federal law to specify that the retirement fund of the Young Men's Christian Association (the YMCA) shall be treated as a Church Plan under the Internal Revenue Code. Classifies the YMCA's retirement plans (including the reserve accounts for such plans) under the Code as retirement income accounts provided by churches for years on or after January 1, 2002.