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

Shown Here:
Introduced in House (02/16/2012)

Expresses the sense of Congress that: (1) tax incentives for retirement savings plans play an important role in encouraging employers and employees to participate in such plans, (2) existing incentives have increased the number of Americans covered by a retirement plan, and (3) a reformed and simplified tax code should include incentives to maintain and contribute to such plans and to strengthen retirement security for all Americans.