S 2193 · 109th Congress · Labor and Employment

A bill to amend the Internal Revenue Code of 1986 to establish fairness in the treatment of certain pension plans maintained by churches, and for other purposes.

Introduced 2006-01-25· Sponsored by Sen. Hutchison, Kay Bailey [R-TX]· Senate

Bill Progress

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Introduced
2
Committee
3
Senate Vote
4
House
5
Enacted
Latest: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S135-136)(2006-01-25)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt: (1) participants in church pension plans who are not highly compensated employees from certain defined benefit plan limitations; and (2) church-maintained retirement income accounts from the tax on unrelated debt-financed income from real property interests.…

Summarized by Claude AI · Non-partisan · For informational purposes only