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S 836 116th Congress Senate Taxation Employee benefits and pensions Income tax deferral Religion Tax-exempt organizations

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

Introduced: March 14, 2019 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
Mar 14, 2019
Read twice and referred to the Committee on Finance.
Mar 14, 2019
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill modifies the tax rules for retirement accounts maintained by church-controlled organizations. The bill specifies 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.

What's happening now March 14, 2019

Read twice and referred to the Committee on Finance.

 Related & companion bills 2
  • HR 1007 Related bill Retirement Enhancement and Savings Act of 2019
  • HR 1084 Related bill Family Savings Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 1 Republican 1
R
Crapo, Mike
Idaho · Mar 14, 2019
 D
Klobuchar, Amy
Minnesota · Mar 14, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 836: A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.. 116th Congress. Open America. https://openamerica.io/bill/116-S-836/
MLA
"S. 836: A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-836/.
Bluebook (legal)
S. 836, 116th Cong. (2026), https://openamerica.io/bill/116-S-836/.
Markdown link
[S. 836: A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.](https://openamerica.io/bill/116-S-836/)
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