Code · BILL · 116th Congress · H.R. 1007 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. · Sec. 113

Sec. 113. Clarification of retirement income account rules relating to church-controlled organizations

53 words·~1 min read·/bill/116/hr/1007/ih/section-113

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Subparagraph

(B)of section 403(b)(9) of the Internal Revenue Code of 1986 is amended by inserting (including an employee described in section 414(e)(3)(B)) after employee described in paragraph

(1). The amendment made by this section shall apply to years beginning before, on, or after the date of the enactment of this Act.