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I
116TH CONGRESS
1ST SESSION H. R. 5202
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 HOUSE OF REPRESENTATIVES
NOVEMBER 20, 2019
Mrs. MCBATH (for herself, Mr. WOODALL, Mr. BEYER, and Mr. DAVID P.
ROE of Tennessee) introduced the following bill; which was referred to
the Committee on Education and Labor, and in addition to the Com-
mittee on Ways and Means, for a period to be subsequently determined
by the Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
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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•HR 5202 IH
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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•HR 5202 IH
‘‘(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-
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ers and children.’’.
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•HR 5202 IH
(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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