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H.R. 1578 96th Congress House

A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organizations controlled by or associated with…

Official title: A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organiz… Show full official titleShow less

Official title: A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organizations controlled by or associated with the church and to make certain clarifying amendments to the definition of church plan.

Introduced: January 29, 1979 See on congress.gov
Labor and Employment ChurchesEmployee benefit plansIncome taxReligion and Clergy
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Tax-exempt organizationsTaxation
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This bill died when the 96th Congress ended
It never became law before the 96th Congress (1979–1980) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 29, 1979
Referred to House Committee on Ways and Means.
Jan 29, 1979
Referred to House Committee on Education and Labor.
Jan 29, 1979
Introduced in House
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 Latest action January 29, 1979

Referred to House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Employee Retirement Income Security Act to make permanent the special tax treatment of church agency pension plans as qualified church plans. Provides that plans maintained by groups or associations of churches include individuals "substantially all" of whom are qualified beneficiaries.

Allows such plans to retain accrued benefits, according to their terms, or to continue receiving contributions for up to five years for separated employees. Allows any plan which is determined to have failed to meet church plan requirements a grace period of 270 days, or any other period specified by the Secretary of the Treasury or a court in an adjudication of such an issue, to bring itself into compliance without becoming disqualified. Applies these provisions retroactively to 1974.

 Related & companion bills 5
  • HR 5173 Identical bill A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to p…
  • HR 5240 Identical bill A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to p…
  • HR 5316 Identical bill A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to p…
  • S 1080 Companion bill A bill to amend the Energy Reorganization Act of 1974, as amended, to provide for statutory creation of the Office of I…
  • S 1090 Companion bill A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to p…
 Committees of jurisdiction 2
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APA
U.S. Congress. (2026). H.R. 1578: A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organizations controlled by or associated with the church and to make certain clarifying amendments to the definition of church plan.. 96th Congress. Open America. https://openamerica.io/bill/96-HR-1578/
MLA
"H.R. 1578: A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organizations controlled by or associated with the church and to make certain clarifying amendments to the definition of church plan.." 96th Congress, 2026, Open America, https://openamerica.io/bill/96-HR-1578/.
Bluebook (legal)
H.R. 1578, 96th Cong. (2026), https://openamerica.io/bill/96-HR-1578/.
Markdown link
[H.R. 1578: A bill to amend the Employee Retirement Income Security Act of 1974 to permit a church plan to continue after 1982 to provide benefits for employees of organizations controlled by or associated with the church and to make certain clarifying amendments to the definition of church plan.](https://openamerica.io/bill/96-HR-1578/)
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