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II
116TH CONGRESS
1ST SESSION
S. 2913
To apply cooperative and small employer charity pension plan rules to certain
charitable employers whose primary exempt purpose is providing services
with respect to mothers and children.
IN THE SENATE OF THE UNITED STATES
NOVEMBER 20, 2019
Mr. KAINE (for himself, Mr. PERDUE, Mr. SCOTT of South Carolina, and Mr.
WARNER) introduced the following bill; which was read twice and referred
to the Committee on Health, Education, Labor, and Pensions
A BILL
To apply cooperative and small employer charity pension
plan rules to certain charitable employers whose primary
exempt purpose is providing services with respect to
mothers and children.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Protecting Critical
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Services for Mothers and Babies Act’’.
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•S 2913 IS
SEC. 2. APPLICATION OF COOPERATIVE AND SMALL EM-
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PLOYER CHARITY PENSION PLAN RULES TO
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CERTAIN CHARITABLE EMPLOYERS WHOSE
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PRIMARY EXEMPT PURPOSE IS PROVIDING
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SERVICES WITH RESPECT TO MOTHERS AND
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CHILDREN.
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(a) EMPLOYEE RETIREMENT INCOME AND SECURITY
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ACT OF 1974.—
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(1) IN
GENERAL.—Section 210(f)(1) of the
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Employee Retirement Income Security Act of 1974
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(29 U.S.C. 1060(f)(1)) is amended—
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(A) by striking ‘‘or’’ at the end of subpara-
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graph (B);
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(B) by striking the period at the end of
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subparagraph (C) and inserting ‘‘; or’’; and
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(C) by inserting after subparagraph (C)
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the following new subparagraph:
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‘‘(D) that, as of January 1, 2000, was
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maintained by an employer—
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‘‘(i) described in section 501(c)(3) of
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the Internal Revenue Code of 1986,
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‘‘(ii) who has been in existence for at
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least 80 years,
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‘‘(iii) who conducts medical research
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directly or indirectly through grant mak-
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ing, and
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•S 2913 IS
‘‘(iv) whose primary exempt purpose
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is to provide services with respect to moth-
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ers and children.’’.
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(b) INTERNAL REVENUE CODE OF 1986.—
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(1) IRC IN GENERAL.—Section 414(y)(1) of the
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Internal Revenue Code of 1986 is amended—
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(A) by striking ‘‘or’’ at the end of subpara-
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graph (B);
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(B) by striking the period at the end of
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subparagraph (C) and inserting ‘‘; or’’; and
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(C) by inserting after subparagraph (C)
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the following new subparagraph:
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‘‘(D) that, as of January 1, 2000, was
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maintained by an employer—
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‘‘(i) described in section 501(c)(3),
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‘‘(ii) who has been in existence for at
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least 80 years,
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‘‘(iii) who conducts medical research
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directly or indirectly through grant mak-
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ing, and
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‘‘(iv) whose primary exempt purpose
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is to provide services with respect to moth-
22
ers and children.’’.
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•S 2913 IS
(c) EFFECTIVE DATE.—The amendments made by
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subsections (a) and (b) shall take effect with respect to
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plan years beginning after December 31, 2018.
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Æ
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