A bill to amend the Internal Revenue Code of 1954 to raise the limitations on contributions by self-employed individuals to certain retirement plans and to permit certain employees to establish qualified pension plans for themselves in the same manner as if they were self-employed.

[AI summary unavailable — showing source text] Raises the limitations on contributions by self-employed individuals on contributions by self-employed individuals to specified retirement plans for purposes of the Internal Revenue Code. Permits specified employees who are not otherwise qualified to establish qualified pension plans for themselves in the same manner as if they were self-employed.…