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I
116TH CONGRESS
1ST SESSION H. R. 3213
To amend the Internal Revenue Code of 1986 to clarify the treatment of
certain retirement plan contributions picked up by governmental employers.
IN THE HOUSE OF REPRESENTATIVES
JUNE 11, 2019
Mr. DAVID
P. ROE
of Tennessee (for himself, Mr. BURCHETT, Mr.
FLEISCHMANN, Mr. DESJARLAIS, Mr. GREEN
of Tennessee, Mr.
KUSTOFF of Tennessee, and Mr. JOHN W. ROSE of Tennessee) intro-
duced the following bill; which was referred to the Committee on Ways
and Means
A BILL
To amend the Internal Revenue Code of 1986 to clarify
the treatment of certain retirement plan contributions
picked up by governmental employers.
Be it enacted by the Senate and House of Representa-
1
tives of the United States of America in Congress assembled,
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SECTION 1. CLARIFICATION OF TREATMENT OF CERTAIN
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RETIREMENT PLAN CONTRIBUTIONS PICKED
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UP BY GOVERNMENTAL EMPLOYERS.
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(a) IN GENERAL.—Section 414(h)(2) of the Internal
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Revenue Code of 1986 is amended—
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•HR 3213 IH
(1) by striking ‘‘For purposes of paragraph
1
(1)’’ and inserting the following:
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‘‘(A) IN GENERAL.—For purposes of para-
3
graph (1)’’, and
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(2) by adding at the end the following new sub-
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paragraph:
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‘‘(B) TREATMENT
OF
ELECTIONS
BE-
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TWEEN ALTERNATIVE BENEFIT FORMULAS.—
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‘‘(i) IN
GENERAL.—For purposes of
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subparagraph (A), a contribution shall not
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fail to be treated as picked up by an em-
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ploying unit merely because the employee
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may make an irrevocable election between
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the application of two alternative benefit
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formulas involving the same or different
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levels of employee contributions.
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‘‘(ii) APPLICATION TO EXISTING EM-
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PLOYEES.—Clause (i) shall be applied
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without regard to whether the employee is
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already covered by one of the benefit for-
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mulas referred to therein.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to years ending after the date of
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the enactment of this Act.
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Æ
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