There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (12/06/2012)

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 federal tax code should include incentives to maintain and contribute to such plans and to strengthen retirement security for all Americans.