Incentivizing Small Business Retirement Savings Act
Official title: A bill to amend the Internal Revenue Code of 1986 to enhance the credit for small employer pension plan startup costs.
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Read twice and referred to the Committee on Finance.
Incentivizing Small Business Retirement Savings Act
This bill allows eligible small employers an additional pension plan startup cost tax credit for a specified percentage of their contributions to an pension plan established for the benefit of their non-highly compensated employees. The amount of such credit may not exceed $1,000 per employee and is subject to a phaseout if the employer has more than 50 employees.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 4153: Incentivizing Small Business Retirement Savings Act. 117th Congress. Open America. https://openamerica.io/bill/117-S-4153/
"S. 4153: Incentivizing Small Business Retirement Savings Act." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-4153/.
S. 4153, 117th Cong. (2026), https://openamerica.io/bill/117-S-4153/.
[S. 4153: Incentivizing Small Business Retirement Savings Act](https://openamerica.io/bill/117-S-4153/)