To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers.

[AI summary unavailable — showing source text] This bill amends the Internal Revenue Code to permit the treatment of certain employer contributions made to public retirement plans as picked up by a governmental employing unit regardless of whether the participating employee is allowed to make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.…