To amend the Internal Revenue Code of 1986 to provide that the actual deferral percentage test shall not apply in determining whether an arrangement for restaurant employees is a qualified cash or deferred arrangement.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to establish a special rule that the actual deferral percentage test (for determining whether an arrangement is a qualified cash or deferred arrangement) does not apply if substantially all of the employees eligible to benefit from the arrangement are restaurant employees.…