,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cbac  ,,in ,,the ,,house ,,of  
,,representatives  ,june #aa1 #bjai,mr4 
,david ,p4 ,roe of ,tennessee 7for      
himself1 ,mr4 ,burchett1 ,mr4           
,fleischmann1 ,mr4 ,des,jarlais1 ,mr4   
,green of ,tennessee1 ,mr4 ,kustoff of  
,tennessee1 and ,mr4 ,john ,w4 ,rose of 
,tennessee7 introduced the following    
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to clarify the treatment
 of certain retirement plan             
contributions picked up by governmental 
employers4  #a4 ,clarification of       
treatment of certain retirement plan    
contributions picked up by governmental 
employers  7a7 ,in general ,section     
#dad7;h77#b7 of the ,internal ,revenue  
,code of #aihf is amended-- 7#a7 by     
striking ,for purposes of paragraph 7#a7
 and inserting the following3  7,a7 ,in 
general ,for purposes of paragraph 7#a7 
1 and  7#b7 by adding at the end the    

following new subparagraph3  7,b7       
,treatment of elections between         
alternative benefit formulas  7i7 ,in   
general ,for purposes of subparagraph   
7,a71 a contribution shall not fail to  
be treated as picked up by an employing 
unit merely because the employee may    
make an irrevocable election between the
 application of two alternative benefit 
formulas involving the same or different
 levels of employee contributions4  7ii7
 ,application to existing employees     
,clause 7i7 shall be applied without    
regard to whether the employee is       
already covered by one of the benefit   
formulas referred to therein4  4  7b7   
,effective date ,the amendment made by  
this section shall apply to years ending
 after the date of the enactment of this
 ,act4