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S. 674

A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church controlled organizations.

This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church or a convention or association of churches may cover: (1) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation; (2) an employee of a tax-exempt organization, whether a civil law corporation or otherwise, that is controlled by or associated with a church or a convention or association of churches; and (3) certain employees who have been separated from service with a church, a convention or association of churches, or an organization described above.

Read twice and referred to the Committee on Finance.

Sen. Cardin, Benjamin L. [D-MD](D-MD)Sponsor
3 cosponsors1 D2 R
3cosponsors1committees2actions3related bills4subjects
  1. IntroReferral

    Read twice and referred to the Committee on Finance.

    Finance Committee
  2. IntroReferral10000

    Introduced in Senate

A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account… — Informed