Introduced
H. R. 8314
Introduced in House · April 21, 2026April 15, 2026
Mr. Steube (for himself and Ms. DelBene) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish that employers may offer employees a choice among tax-favored employer contributions.
Qualified benefit options plans
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. Short title.
This Act may be cited as the “Optimizing Participant Tax Incentives through Optional Noncash Selections Act” or the “OPTIONS Act”.