3.0.0 1994 2022-11-01T18:47:26Z 2022-11-01T18:47:26Z House HR 2019-03-29 116 [Congressional Record Volume 165, Number 55 (Friday, March 29, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. NEAL:H.R. 1994.Congress has the power to enact this legislation pursuantto the following:Congress has the power to enact this legislation pursuantto Clause 1 of Section 8 of Article I and the 16th Amendmentto the U.S. Constitution.[Page H2923]]]> hsed00 Education and the Workforce Committee House Standing Discharged from 2019-05-16T16:31:31Z Referred to 2019-03-29T18:30:45Z hswm00 Ways and Means Committee House Standing Reported by 2019-05-16T16:31:15Z Markup by 2019-04-02T15:20:38Z Referred to 2019-03-29T18:30:40Z H. Rept. 116-65 Further Consolidated Appropriations Act, 2020 116 1865 HR 2019-12-20 Became Public Law No: 116-94. Related bill CRS Small Employer Retirement Savings Auto-Enrollment Credit Act 116 1938 HR 2019-03-27 Referred to the House Committee on Ways and Means. Related bill CRS Lifetime Income Disclosure Act 116 2367 HR 2019-04-25 Referred to the House Committee on Education and Labor. Related bill CRS A bill to avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes. 116 354 S 2019-02-06 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. Related bill CRS Volunteer Responder Incentive Protection Act of 2019 116 1210 S 2019-04-11 Read twice and referred to the Committee on Finance. Related bill CRS Lifetime Income Disclosure Act 116 1574 S 2019-05-21 Read twice and referred to the Committee on Health, Education, Labor, and Pensions. Related bill CRS Retirement Security Preservation Act of 2019 116 2352 S 2019-07-31 Read twice and referred to the Committee on Finance. Related bill CRS To avoid duplicative annual reporting under the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974, and for other purposes. 116 982 HR 2019-02-05 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. Related bill CRS Volunteer Responder Incentive Protection Act of 2019 116 1241 HR 2019-02-14 Referred to the House Committee on Ways and Means. Related bill CRS Increasing Access to a Secure Retirement Act of 2019 116 1439 HR 2019-02-28 Referred to the House Committee on Education and Labor. Related bill CRS To amend the Internal Revenue Code of 1986 to require that qualified cash or deferred arrangements allow certain long-term employees to participate. 116 1874 HR 2019-03-26 Referred to the House Committee on Ways and Means. Related bill CRS Save Community Newspaper Act of 2019 116 1916 HR 2019-03-27 Referred to the Committee on Education and Labor, and in addition to the Committee 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. Related bill CRS To amend the Internal Revenue Code of 1986 to treat as compensation for purposes of retirement contribution limitations any difficulty of care payments excluded from gross income. 116 1932 HR 2019-03-27 Referred to the House Committee on Ways and Means. Related bill CRS Providing Retirement Security to Workers in Small Businesses, Cooperatives, and Service Organizations Act of 2019 116 1993 HR 2019-03-29 Referred to the Committee on Education and Labor, and in addition to the Committee 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. Related bill CRS Providing for consideration of the bill (H.R. 1500) to require the Consumer Financial Protection Bureau to meet its statutory purpose, and for other purposes; providing for consideration of the bill (H.R. 1994) to amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes; providing for proceedings during the period from May 24, 2019, through May 31, 2019; and for other purposes. 116 389 HRES 2019-05-21 Motion to reconsider laid on the table Agreed to without objection. 15:15:27 Procedurally-related House 2019-06-03 Senate Received in the Senate. IntroReferral 2019-05-23 11:36:03 The Clerk was authorized to correct section numbers, punctuation, and cross references, and to make other necessary technical and conforming corrections in the engrossment of H.R. 1994. Floor H38900 2 House floor actions 2019-05-23 11:36:02 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2019-05-23 11:36:00 On passage Passed by the Yeas and Nays: 417 - 3 (Roll no. 231). (text: CR H4124-4135) Floor H37100 2 House floor actions 231 https://clerk.house.gov/evs/2019/roll231.xml House 116 2019-05-23T15:36:00Z 1 2019-05-23 11:36:00 Passed/agreed to in House: On passage Passed by the Yeas and Nays: 417 - 3 (Roll no. 231).(text: CR H4124-4135) Floor 8000 9 Library of Congress 231 https://clerk.house.gov/evs/2019/roll231.xml House 116 2019-05-23T15:36:00Z 1 2019-05-23 11:25:48 On motion to recommit with instructions Failed by recorded vote: 200 - 222 (Roll no. 230). Floor H36110 2 House floor actions hswm00 Ways and Means Committee 230 https://clerk.house.gov/evs/2019/roll230.xml House 116 2019-05-23T15:25:48Z 1 2019-05-23 11:16:41 The previous question on the motion to recommit with instructions was ordered without objection. Floor H8A000 2 House floor actions 2019-05-23 11:07:25 DEBATE - The House proceeded with 10 minutes of debate on the McHenry motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to add a new section at the end of title IV entitled "Reports by Taxpayers Engaged in Boycotts Etc. Affecting Israel" Floor H8D000 2 House floor actions 2019-05-23 11:07:14 Mr. McHenry moved to recommit with instructions to the Committee on Ways and Means. (text: CR H4147) Floor H36100 2 House floor actions hswm00 Ways and Means Committee 2019-05-23 11:06:14 Considered as unfinished business. (consideration: CR H4146-4149) Floor H30000 2 House floor actions 2019-05-23 10:31:55 POSTPONED PROCEEDINGS - Pursuant to clause 1(c) of Rule 19, the Chair postponed further proceedings on H.R. 1994. Floor H8D000 2 House floor actions 2019-05-23 10:31:32 The previous question was ordered pursuant to the rule. Floor H35000 2 House floor actions 2019-05-23 09:13:13 DEBATE - The House proceeded with one hour of debate on H.R. 1994. Floor H8D000 2 House floor actions 2019-05-23 09:12:23 Rule provides for consideration of H.R. 1500 and H.R. 1994. The resolution provides for one hour of debate on H.R. 1500, under a structured rule, and provides for one hour of debate on H.R. 1994, under a closed rule. The resolution provides for proceedings during the period from May 24, 2019, through May 31, 2019, and provides for motions to suspend the rules on the legislative day of May 23, 2019. Floor H8D000 2 House floor actions 2019-05-23 09:12:18 Considered under the provisions of rule H. Res. 389. (consideration: CR H4124-4146) Floor H30000 2 House floor actions 2019-05-21 15:15:26 Rule H. Res. 389 passed House. Floor H1L220 2 House floor actions 2019-05-20 20:05:47 Rules Committee Resolution H. Res. 389 Reported to House. Rule provides for consideration of H.R. 1500 and H.R. 1994. The resolution provides for one hour of debate on H.R. 1500, under a structured rule, and provides for one hour of debate on H.R. 1994, under a closed rule. The resolution provides for proceedings during the period from May 24, 2019, through May 31, 2019, and provides for motions to suspend the rules on the legislative day of May 23, 2019. Floor H1L210 2 House floor actions 2019-05-16 Placed on the Union Calendar, Calendar No. 42. Calendars H12410 2 House floor actions U00042 2019-05-16 Committee on Education and Labor discharged. Discharge H12300 2 House floor actions hsed00 Education and the Workforce Committee 2019-05-16 Committee on Education and Labor discharged. Committee 5500 9 Library of Congress hsed00 Education and the Workforce Committee 2019-05-16 Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-65, Part I. Committee H12200 2 House floor actions hswm00 Ways and Means Committee 2019-05-16 Reported (Amended) by the Committee on Ways and Means. H. Rept. 116-65, Part I. Committee 5000 9 Library of Congress hswm00 Ways and Means Committee 2019-04-02 hswm00 Ways and Means Committee 1 House committee actions Ordered to be Reported by Voice Vote. Committee 2019-04-02 hswm00 Ways and Means Committee 1 House committee actions Committee Consideration and Mark-up Session Held. Committee 2019-03-29 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. IntroReferral H11100 2 House floor actions hsed00 Education and the Workforce Committee 2019-03-29 Referred to the Committee on Ways and Means, and in addition to the Committee on Education and Labor, 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. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2019-03-29 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-03-29 Introduced in House IntroReferral 1000 9 Library of Congress N000015 Rep. Neal, Richard E. [D-MA-1] RICHARD NEAL D MA E. 1 N B000755 Rep. Brady, Kevin [R-TX-8] KEVIN BRADY R TX 8 2019-03-29 True K000188 Rep. Kind, Ron [D-WI-3] RON KIND D WI 3 2019-03-29 True K000376 Rep. Kelly, Mike [R-PA-16] Mike Kelly R PA 16 2019-03-29 True L000569 Rep. Luetkemeyer, Blaine [R-MO-3] Blaine Luetkemeyer R MO 3 2019-04-18 False C001069 Rep. Courtney, Joe [D-CT-2] Joe Courtney D CT 2 2019-04-18 False W000812 Rep. Wagner, Ann [R-MO-2] Ann Wagner R MO 2 2019-04-18 False E000296 Rep. Evans, Dwight [D-PA-3] Dwight Evans D PA 3 2019-04-18 False B001305 Rep. Budd, Ted [R-NC-13] Ted Budd R NC 13 2019-04-18 False S001190 Rep. Schneider, Bradley Scott [D-IL-10] Bradley Schneider D IL Scott 10 2019-04-18 False P000096 Rep. Pascrell, Bill, Jr. [D-NJ-9] WILLIAM PASCRELL D NJ J. 9 2019-04-18 False P000613 Rep. Panetta, Jimmy [D-CA-20] Jimmy Panetta D CA 20 2019-04-18 False S001212 Rep. Stauber, Pete [R-MN-8] Pete Stauber R MN 8 2019-04-25 False A000378 Rep. Axne, Cynthia [D-IA-3] Cynthia Axne D IA 3 2019-04-25 False T000482 Rep. Trahan, Lori [D-MA-3] Lori Trahan D MA 3 2019-04-25 False M001202 Rep. Murphy, Stephanie N. [D-FL-7] Stephanie Murphy D FL N. 7 2019-04-25 False B001292 Rep. Beyer, Donald S., Jr. [D-VA-8] Donald Beyer D VA S. 8 2019-04-29 False L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2019-04-29 False S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2019-04-29 False B000574 Rep. Blumenauer, Earl [D-OR-3] EARL BLUMENAUER D OR 3 2019-04-29 False T000460 Rep. Thompson, Mike [D-CA-5] MIKE THOMPSON D CA 5 2019-04-29 False F000466 Rep. Fitzpatrick, Brian K. [R-PA-1] Brian Fitzpatrick R PA K. 1 2019-04-29 False W000813 Rep. Walorski, Jackie [R-IN-2] Jackie Walorski R IN 2 2019-04-30 False H001090 Rep. Harder, Josh [D-CA-10] Josh Harder D CA 10 2019-04-30 False H001066 Rep. Horsford, Steven [D-NV-4] Steven Horsford D NV 4 2019-04-30 False H001067 Rep. Hudson, Richard [R-NC-8] Richard Hudson R NC 8 2019-04-30 False V000132 Rep. Vela, Filemon [D-TX-34] Filemon Vela D TX 34 2019-04-30 False S001201 Rep. Suozzi, Thomas R. [D-NY-3] Thomas Suozzi D NY R. 3 2019-04-30 False G000576 Rep. Grothman, Glenn [R-WI-6] Glenn Grothman R WI 6 2019-05-07 False F000468 Rep. Fletcher, Lizzie [D-TX-7] Lizzie Fletcher D TX 7 2019-05-07 False C001053 Rep. Cole, Tom [R-OK-4] Tom Cole R OK 4 2019-05-07 False K000210 Rep. King, Peter T. [R-NY-2] PETER KING R NY T. 2 2019-05-07 False R000610 Rep. Reschenthaler, Guy [R-PA-14] Guy Reschenthaler R PA 14 2019-05-07 False K000379 Rep. Kennedy, Joseph P., III [D-MA-4] Joseph Kennedy D MA P. 4 2019-05-07 False B000490 Rep. Bishop, Sanford D., Jr. [D-GA-2] SANFORD BISHOP D GA D. 2 2019-05-07 False A000369 Rep. Amodei, Mark E. [R-NV-2] Mark Amodei R NV E. 2 2019-05-07 False T000484 Rep. Torres Small, Xochitl [D-NM-2] Xochitl Torres Small D NM 2 2019-05-07 False K000380 Rep. Kildee, Daniel T. [D-MI-5] Daniel Kildee D MI T. 5 2019-05-07 False B001257 Rep. Bilirakis, Gus M. [R-FL-12] Gus Bilirakis R FL M. 12 2019-05-07 False V000133 Rep. Van Drew, Jefferson [D-NJ-2] Jefferson Van Drew D NJ 2 2019-05-07 False G000589 Rep. Gooden, Lance [R-TX-5] Lance Gooden R TX 5 2019-05-07 False L000565 Rep. Loebsack, David [D-IA-2] David Loebsack D IA 2 2019-05-07 False G000571 Rep. Gabbard, Tulsi [D-HI-2] Tulsi Gabbard D HI 2 2019-05-07 False K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2019-05-07 False P000593 Rep. Perlmutter, Ed [D-CO-7] Ed Perlmutter D CO 7 2019-05-07 False E000298 Rep. Estes, Ron [R-KS-4] Ron Estes R KS 4 2019-05-07 False K000394 Rep. Kim, Andy [D-NJ-3] Andy Kim D NJ 3 2019-05-07 False R000612 Rep. Rose, John W. [R-TN-6] John Rose R TN W. 6 2019-05-07 False S001200 Rep. Soto, Darren [D-FL-9] Darren Soto D FL 9 2019-05-07 False G000583 Rep. Gottheimer, Josh [D-NJ-5] Josh Gottheimer D NJ 5 2019-05-07 False H001083 Rep. Horn, Kendra S. [D-OK-5] Kendra Horn D OK S. 5 2019-05-07 False W000824 Rep. Watkins, Steve [R-KS-2] Steve Watkins R KS 2 2019-05-07 False S001209 Rep. Spanberger, Abigail Davis [D-VA-7] Abigail Spanberger D VA Davis 7 2019-05-07 False P000605 Rep. Perry, Scott [R-PA-10] Scott Perry R PA 10 2019-05-07 False F000467 Rep. Finkenauer, Abby [D-IA-1] Abby Finkenauer D IA 1 2019-05-07 False S001216 Rep. Schrier, Kim [D-WA-8] Kim Schrier D WA 8 2019-05-15 False C001061 Rep. Cleaver, Emanuel [D-MO-5] Emanuel Cleaver D MO 5 2019-05-15 False M001157 Rep. McCaul, Michael T. [R-TX-10] Michael McCaul R TX T. 10 2019-05-15 False M001198 Rep. Marshall, Roger [R-KS-1] Roger Marshall R KS 1 2019-05-15 False 2019-04-05T19:29:56Z H.R. 1994, Setting Every Community Up for Retirement Enhancement Act of 2019 https://www.cbo.gov/publication/55098 As ordered reported by the House Committee on Ways and Means on April 2, 2019 Taxation Administrative law and regulatory procedures Adoption and foster care Aging Bank accounts, deposits, capital Department of Labor Elementary and secondary education Emergency medical services and trauma care Employee benefits and pensions Financial services and investments Fires First responders and emergency personnel Government information and archives Health personnel Higher education Income tax credits Income tax deductions Income tax deferral Income tax exclusion Income tax rates Interest, dividends, interest rates News media and reporting Sales and excise taxes Small business Social work, volunteer service, charitable organizations State and local government operations Student aid and college costs Tax administration and collection, taxpayers Tax treatment of families Tax-exempt organizations Temporary and part-time employment Wages and earnings Taxation 00 2019-03-29 Introduced in House 2019-05-01T18:41:45Z Setting Every Community Up for Retirement Enhancement Act of 2019

This bill modifies the requirements for employer-provided retirement plans, individual retirement accounts (IRAs), and other tax-favored savings accounts.

With respect to employer-provided retirement plans, the bill modifies requirements regarding

  • automatic enrollment and nonelective contributions;
  • tax credits for small employers that establish certain plans;
  • loans;
  • lifetime income options;
  • the treatment of custodial accounts upon termination of section 403(b) plans;
  • retirement income accounts for church-controlled organizations;
  • the eligibility rules for certain long-term, part-time employees;
  • required minimum distributions;
  • nondiscrimination rules; and
  • minimum funding standards for community newspaper plans.

The bill also includes provisions that

  • treat taxable non-tuition fellowship and stipend payments as compensation for the purpose of an IRA,
  • repeal the maximum age for traditional IRA contributions,
  • treat difficulty of care payments as compensation for determining contribution limits for retirement accounts,
  • allow penalty-free withdrawals from retirement plans if a child is born or adopted,
  • expand the purposes for which qualified tuition programs (commonly known as 529 plans) may be used,
  • reinstate and increase the tax exclusion for certain benefits provided to volunteer firefighters and emergency medical responders,
  • increase penalties for failing to file tax returns, and
  • require the Internal Revenue Service to share tax information with U.S. Customs Border Protection to administer the heavy vehicle use tax.
]]> 08 2019-05-16 Reported to House, Part I 2019-05-22T20:59:00Z Setting Every Community Up for Retirement Enhancement Act of 2019

This bill modifies the requirements for employer-provided retirement plans, individual retirement accounts (IRAs), and other tax-favored savings accounts.

With respect to employer-provided retirement plans, the bill modifies requirements regarding

  • multiple employer plans;
  • automatic enrollment and nonelective contributions;
  • tax credits for small employers that establish certain plans;
  • loans;
  • lifetime income options;
  • the treatment of custodial accounts upon termination of section 403(b) plans;
  • retirement income accounts for church-controlled organizations;
  • the eligibility rules for certain long-term, part-time employees;
  • required minimum distributions;
  • nondiscrimination rules;
  • minimum funding standards for community newspaper plans; and
  • Pension Benefit Guaranty Corporation premiums for CSEC plans (multiple employer plans maintained by certain charities or cooperatives).

The bill also includes provisions that

  • treat taxable non-tuition fellowship and stipend payments as compensation for the purpose of an IRA,
  • repeal the maximum age for traditional IRA contributions,
  • treat difficulty of care payments as compensation for determining contribution limits for retirement accounts,
  • allow penalty-free withdrawals from retirement plans if a child is born or adopted,
  • expand the purposes for which qualified tuition programs (commonly known as 529 plans) may be used,
  • reinstate and increase the tax exclusion for certain benefits provided to volunteer firefighters and emergency medical responders,
  • increase penalties for failing to file tax returns, and
  • require the Internal Revenue Service to share tax information with U.S. Customs Border Protection to administer the heavy vehicle use tax.
]]> 53 2019-05-23 Passed House 2021-07-26T14:51:13Z Setting Every Community Up for Retirement Enhancement Act of 2019

This bill modifies the requirements for employer-provided retirement plans, individual retirement accounts (IRAs), and other tax-favored savings accounts.

With respect to employer-provided retirement plans, the bill modifies requirements regarding

  • automatic enrollment and nonelective contributions;
  • tax credits for small employers that establish certain plans;
  • loans;
  • lifetime income options;
  • the treatment of custodial accounts upon termination of section 403(b) plans;
  • retirement income accounts for church-controlled organizations;
  • the eligibility rules for certain long-term, part-time employees;
  • required minimum distributions;
  • nondiscrimination rules; and
  • minimum funding standards for community newspaper plans.

The bill also includes provisions that

  • treat taxable non-tuition fellowship and stipend payments as compensation for the purpose of an IRA,
  • repeal the maximum age for traditional IRA contributions,
  • treat difficulty of care payments as compensation for determining contribution limits for retirement accounts,
  • allow penalty-free withdrawals from retirement plans if a child is born or adopted,
  • expand the purposes for which qualified tuition programs (commonly known as 529 plans) may be used,
  • reinstate and increase the tax exclusion for certain benefits provided to volunteer firefighters and emergency medical responders,
  • increase penalties for failing to file tax returns, and
  • require the Internal Revenue Service to share tax information with U.S. Customs Border Protection to administer the heavy vehicle use tax.
]]> Setting Every Community Up for Retirement Enhancement Act of 2019 Display Title Setting Every Community Up for Retirement Enhancement Act of 2019 Official Title as Introduced To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. Reported in House RH Short Title(s) as Passed House Setting Every Community Up for Retirement Enhancement Act of 2019 H House Engrossed in House EH Short Titles as Passed House Setting Every Community Up for Retirement Enhancement Act of 2019 H House Short Title(s) as Introduced Setting Every Community Up for Retirement Enhancement Act of 2019 Introduced in House IH Short Title(s) as Reported to House Setting Every Community Up for Retirement Enhancement Act of 2019 H House Reported in House RH 264 116 HAMDT The amendment in the nature of a substitute recommended by the Committee on Ways and Means is adopted. The amendment in the nature of a substitute recommended by the Committee on Ways and Means is adopted. 2022-02-08T18:30:23Z 2019-05-23 On agreeing to the Rules amendment (A001) Agreed to by voice vote. Rules Committee 2019-05-23T04:00:00Z House of Representatives 116 HR House H 1994 Setting Every Community Up for Retirement Enhancement Act of 2019 2022-11-01T18:47:26Z 5 2019-05-23 On agreeing to the Rules amendment (A001) Agreed to by voice vote. 72500 9 Library of Congress 2019-05-23 Amendment reported by the House Committee on Rules. 72500 9 Library of Congress 2019-05-23 House amendment agreed to: On agreeing to the Rules amendment (A001) Agreed to by voice vote. Floor 72000 9 Library of Congress 2019-05-23 House amendment offered Floor 71000 9 Library of Congress Received in Senate 2019-06-03T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1994rds/xml/BILLS-116hr1994rds.xml Engrossed in House 2019-05-23T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1994eh/xml/BILLS-116hr1994eh.xml Reported in House 2019-05-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1994rh/xml/BILLS-116hr1994rh.xml Introduced in House 2019-03-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr1994ih/xml/BILLS-116hr1994ih.xml 2019-06-03 Received in the Senate. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.