H.R. 2341 115th Congress House

SERVE Act

Official title: To amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.

Introduced: November 13, 2017 See on congress.gov

Taxation Employee benefits and pensionsIncome tax deferralReligionTax-exempt organizations

Everywhere this bill has been 2 steps

Introduced

In committee

Reported out

Passed House

Passed Senate

To President

Became law

May 3, 2017

Referred to the House Committee on Ways and Means.

May 3, 2017

Introduced in House

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Latest action May 3, 2017

Referred to the House Committee on Ways and Means.

Plain-English summary Congressional Research Service

Seeking an End to Restrictions on Votive Employees Act or the SERVE Act

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.

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