Small Nonprofit Retirement Security Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 2365 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 2365 To amend the Internal Revenue Code of 1986 to make the credit for small employer pension plan startup costs and the retirement auto-enrollment credit available to tax-exempt eligible small employers. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES July 21, 2025 Mr. Lankford (for himself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to make the credit for small employer pension plan startup costs and the retirement auto-enrollment credit available to tax-exempt eligible small employers. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Small Nonprofit Retirement Security Act of 2025''. SEC. 2. RETIREMENT CREDITS MADE AVAILABLE TO TAX-EXEMPT SMALL EMPLOYERS. (a)…