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S 354 116th Congress Senate Taxation Employee benefits and pensions Income tax deferral Tax administration and collection, taxpayers

A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes.

Introduced: February 6, 2019 Introduced by: Warner, Mark R. Democratic · Virginia See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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
Feb 6, 2019
Read twice and referred to the Committee on Health, Education, Labor, and Pensions.
Feb 6, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA).

The requirement applies to a group in which all of the plans

  • are individual account plans or defined contribution plans;
  • have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and
  • provide the same investments or investment options to participants and beneficiaries.

The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return.

What's happening now February 6, 2019

Read twice and referred to the Committee on Health, Education, Labor, and Pensions.

 Related & companion bills 4
  • HR 1007 Related bill Retirement Enhancement and Savings Act of 2019
  • HR 1994 Related bill Setting Every Community Up for Retirement Enhancement Act of 2019
  • HR 1865 Related bill Further Consolidated Appropriations Act, 2020
  • HR 982 Identical bill To avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Securi…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Collins, Susan M.
Maine · Feb 6, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 354: A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes.. 116th Congress. Open America. https://openamerica.io/bill/116-S-354/
MLA
"S. 354: A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-354/.
Bluebook (legal)
S. 354, 116th Cong. (2026), https://openamerica.io/bill/116-S-354/.
Markdown link
[S. 354: A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes.](https://openamerica.io/bill/116-S-354/)
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