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Code · BILL · 115th Congress · S. 3781 (Introduced in Senate) — To amend the Internal Revenue Code of 1986 to reform retirement provisions, and for other purposes. · Sec. 316

Sec. 316. Tax treatment of certain nontrade or business SEP contributions

49 words·~1 min read·/bill/115/s/3781/is/section-316·

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Subparagraph
(B)of section 4972(c)(6) is amended— by striking 408(p) or and inserting 408(p), ; and by inserting , or a simplified employee pension (within the meaning of section 408(k)) after 401(k)(11)) . The amendments made by this section shall apply to taxable years beginning after December 31, 2018.
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