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HR 4523 115th Congress House Taxation Business records Civil actions and liability Employee benefits and pensions Financial services and investments Income tax credits Sales and excise taxes Small business

Automatic Retirement Plan Act of 2017

Introduced: December 1, 2017 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Dec 1, 2017
Introduced in House
Dec 1, 2017
Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
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 Plain-English summary Congressional Research Service

Automatic Retirement Plan Act of 2017

This bill amends the Internal Revenue Code to require certain employers to maintain automatic contribution retirement plans for employees. Governments, churches, small employers (10 or fewer employees), certain new businesses, and employers who already maintain certain retirement plans are exempt from the requirement.

Automatic contribution retirement plans are defined contribution plans, which must meet specified requirements regarding the eligibility of employees to enroll, automatic enrollment, investments, lifetime income, and fees.

The bill also:

  • imposes an excise tax on employers who fail to maintain an automatic contribution plan;
  • increases the dollar limitation for the tax credit for small employer pension plan startup costs;
  • allows a tax credit for small employers who adopt automatic contribution retirement plans;
  • modifies certain nondiscrimination rules that would otherwise apply to the automatic contribution plans;
  • modifies certain fiduciary, qualification, and administrative rules that apply to multiple employer plans;
  • allows states to continue certain programs that require automatic contribution plans;
  • allows a refundable tax credit for certain retirement savings contributions and requires the Department of the Treasury to pay the credit as a contribution to the applicable retirement account; and
  • provides for the portability of lifetime income investment options by permitting a rollover into another retirement plan if the investment is no longer authorized to be held as an investment option under an employer-sponsored plan.
What's happening now December 1, 2017

Referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.

 Related & companion bills 4
  • HR 3902 Related bill Small Employer Retirement Savings Auto-Enrollment Credit Act
  • HR 854 Related bill Retirement Security for American Workers Act
  • HR 3910 Related bill To amend the Internal Revenue Code of 1986 to make lifetime income and managed account options of defined contribution …
  • S 3219 Related bill A bill to amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to modify the…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 4523: Automatic Retirement Plan Act of 2017. 115th Congress. Open America. https://openamerica.io/bill/115-HR-4523/
MLA
"H.R. 4523: Automatic Retirement Plan Act of 2017." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-4523/.
Bluebook (legal)
H.R. 4523, 115th Cong. (2026), https://openamerica.io/bill/115-HR-4523/.
Markdown link
[H.R. 4523: Automatic Retirement Plan Act of 2017](https://openamerica.io/bill/115-HR-4523/)
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