H.R.8314

OPTIONS Act Optimizing Participant Tax Incentives through Optional Noncash Selections Act

Introduced·4/15/26
Introduced

H. R. 8314

Introduced in House · April 21, 2026

April 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”.