[Congressional Record Volume 164, Number 41 (Thursday, March 8, 2018)]
[Senate]
[Pages S1580-S1581]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]
By Mr. HATCH (for himself and Mr. Wyden):
S. 2526. A bill to amend the Internal Revenue Code of 1986 to
encourage retirement savings, and for other purposes; to the Committee
on Finance.
Mr. WYDEN. Mr. President, Senator Hatch and I have introduced the
Retirement Enhancement and Savings Act of 2018. This bill makes a
number of improvements to our Nation's employer-provided retirement
plans and is the result of several years of bipartisan work on the part
of the Finance Committee. The Retirement Enhancement and Savings Act
was unanimously reported out of the Finance Committee in the prior
Congress, and I urge my colleagues to support this bill.
The bill that Senator Hatch and I have introduced is identical to the
bill reported by the Finance Committee except for updating effective
dates, omitting provisions that already have been enacted into law, and
several technical modifications to the provisions impacting the United
States Tax Court and to the safe harbor for employers for annuity
provider selection.
The safe harbor for annuity provider selection is a critical change
to current law that will encourage employers to offer annuities to
employees in 401(k) and other defined contribution retirement plans.
Many employers are reluctant to offer annuities in these types of plans
because of uncertainty about their liability in the event that an
insurer becomes insolvent and is unable to pay benefits under the
annuity. This safe harbor provides certainty for employers who select
insurers who are financially capable of meeting their commitments and
are in good standing with State regulators. The technical modification
to the safe harbor is a one-word change that clarifies that the safe
harbor is solely for the selection of the insurer and the possibility
that the insurer may not be able to make payments due under the
contract and is not a safe harbor for the selection of the contract. As
under existing law, the plan fiduciary remains required to prudently
select the type of annuity that is best for participants and
beneficiaries.
By Mr. CARDIN (for himself, Mr. Risch, and Mr. Kennedy):
S. 2527. A bill to amend the Small Business Investment Act of 1958 to
increase the amount of leverage made available to small business
investment companies; to the Committee on Small Business and
Entrepreneurship.
Mr. CARDIN. Mr. President, I rise today to introduce a common sense
piece of legislation that will expand the ability of the Small Business
Administration (SBA) to nurture innovative and high-growth small
businesses in Maryland and across the country.
Let me first say, I recently returned to the Senate Committee on
Small Business & Entrepreneurship as the Ranking Member. I look forward
to continuing the important work of helping America's 29 million small
businesses--the job creating engine of the country--access the
essential capital to grow, to earn their fair share of Federal
contracts, and to take advantage of SBA's counseling and mentoring
programs that help entrepreneurs market and manage their businesses.
The Small Business Investment Opportunity Act is straightforward. It
[[Page S1581]]
modifies SBA's Small Business Investment Company (SBIC) program by
increasing the amount of capital that SBICs with a single fund can
invest in qualifying small businesses.
The SBIC program stimulates investment in America's high-growth small
businesses. SBICs are privately-owned and managed investment funds that
use their own capital--plus funds borrowed with an SBA guaranty--to
capitalize small businesses.
Last year, SBICs made 36 investments totaling $61.3 million in 12
innovative Maryland firms. Over the past five years, the program has
channeled more than $21 billion of capital to 6,400 American small
businesses across a variety of industries.
The program operates at no expense to taxpayers. Instead, the cost of
the program is covered by fees paid by SBICs and their portfolio
companies.
Consider this: since the program launched in 1958, SBIC has:
Deployed more than $67 billion of capital;
Made more than 166,000 investments in American small businesses; and
Licensed more than 2,100 investment funds.
Some of America's most iconic brands have received investment capital
from SBICs, including Apple, Tesla, Whole Foods, Staples, Intel, FedEx
and Costco, among others.
Under current law, SBA can guarantee up to $150 million of an SBIC
investment fund. Our legislation increases that cap to $175 million and
unlocks additional capital for small businesses with high-growth
potential. The cap has not been raised since 2009.
Raising this cap would simply keep up with inflation and maximize the
amount of capital SBICs can direct to innovative small businesses that
hire our workers, support our communities, drive innovation and help
our country maintain its competitive edge.
This bill also builds upon a change that Senator Risch, Senator
Shaheen and I passed in 2015 to increase the maximum amount of leverage
to SBICs with more than one fund. As some of my colleagues will recall,
those types of SBICs are known as ``Family of Funds.''
As with the bill in 2015, the legislation we are introducing today is
also bipartisan and bicameral. I am pleased the Small Business
Investment Opportunity Act has the support of our Chairman, Senator
Risch, as well as Senators Shaheen and Kennedy. An identical bill
passed the House last year, and the legislation is endorsed by the
Small Business Investor Alliance.
Thank you, I yield the floor.
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