,i #aac? ,,congress #a/ ,session ,h4 ,r4 #bje ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #d1 #bjac ,ms4 ,loretta ,san*ez ( ,cali=nia introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to cl>ify ! treatm5t ( c]ta9 retirem5t plan contributions pick$ up by gov]nm5tal employ]s4 #a4 ,cl>ification ( treatm5t ( c]ta9 retirem5t plan contributions pick$ up by gov]nm5tal employ]s 7a7 ,9 g5]al ,p>agraph 7#b7 ( section #dad7;h7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ ,= purposes ( p>agraph 7#a7 & ins]t+ ! foll[+3 7,a7 ,9 g5]al ,= purposes ( p>agraph 7#a7 1 & 7#b7 by add+ at ! end ! foll[+ new subp>agraph3 7,b7 ,treatm5t ( elections betwe5 alt]native b5efit =mulas 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a71 a contribution %all n fail to be treat$ z pick$ up by an employ+ unit m]ely because ! employee may make an irrevocable election betwe5 ! application ( two alt]native b5efit =mulas involv+ ! same or diff]5t levels ( employee contributions4 7ii7 ,application to exi/+ employees ,clause 7i7 %all be appli$ )\t reg>d to :e!r ! employee is already cov]$ by "o ( ! b5efit =mulas ref]r$ to !re94 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to ye>s end+ aft] ! date ( ! enactm5t ( ?is ,act4