Introduced
S. 2365
Introduced in Senate · August 5, 2025July 21, 2025
Mr. Lankford (for himself and Ms. Cortez Masto) introduced the following bill; which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to make the credit for small employer pension plan startup costs and the retirement auto-enrollment credit available to tax-exempt eligible small employers.
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 “Small Nonprofit Retirement Security Act of 2025”.