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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (1)

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.

Actions Overview (1)

03/14/2019Introduced in Senate

All Actions (1)

03/14/2019Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (4)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Cardin, Benjamin L. [D-MD]* 03/14/2019
Sen. Crapo, Mike [R-ID]* 03/14/2019
Sen. Klobuchar, Amy [D-MN]* 03/14/2019
Sen. Perdue, David [R-GA]* 03/14/2019

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
Senate Finance03/14/2019 Referred to

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Subjects (5)

Latest Summary (1)

There is one summary for S.836. View summaries

Shown Here:
Introduced in Senate (03/14/2019)

This bill modifies the tax rules for retirement accounts maintained by church-controlled organizations. The bill specifies that a retirement income account provided by a church or a convention or association of churches may cover (1) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation; (2) an employee of a tax-exempt organization, whether a civil law corporation or otherwise, that is controlled by or associated with a church or a convention or association of churches; and (3) certain employees who have been separated from service with a church, a convention or association of churches, or an organization described above.