Expands tax credits for small employer pension plan startup costs and retirement auto-enrollment to tax-exempt eligible employers.

The Small Nonprofit Retirement Security Act of 2025 amends the Internal Revenue Code to extend tax credits for small employer pension plan startup costs and retirement auto-enrollment to tax-exempt eligible employers. These credits are available to employers described in section 501(c) and exempt from taxation under section 501(a). The credit for pension plan startup costs is limited to the lesser of the credit amount or the payroll tax paid by the employer. The credit for retirement auto-enrollment is also subject to similar limitations.

Expands tax credits for small employer pension plan startup costs and retirement auto-enrollment to tax-exempt eligible employers.

The Small Nonprofit Retirement Security Act of 2025 amends the Internal Revenue Code to extend tax credits for small employer pension plan startup costs and retirement auto-enrollment to tax-exempt eligible employers. These credits are available to employers described in section 501(c) and exempt from taxation under section 501(a). The credit for pension plan startup costs is limited to the lesser of the credit amount or the payroll tax paid by the employer. The credit for retirement auto-enrollment is also subject to similar limitations.