,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gibg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,augu/ #d1 #bjbj,mr4  
,cr[ 7= himself1 ,mr4 ,w5/rup1 ,mr4     
,?ornb]ry1 ,mrs4 ,murphy ( ,florida1    
,mrs4 ,walorski1 ,mr4 ,panetta1 & ,mr4  
,m>*ant7 introduc$ ! foll[+ bill2 :i* 0 
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ a cr$it to small 
employ]s ) respect to ea* employee :o is
 a milit>y sp\se & eligible to          
p>ticipate 9 a def9$ contribution plan (
 ! employ]4  #a4 ,%ort title ,?is ,act  
may be cit$ z ! ,milit>y ,sp\ses        
,retirem5t ,security ,act4  #b4 ,milit>y
 sp\se retirem5t plan eligibility cr$it 
= small employ]s  7a7 ,9 g5]al ,subp>t  
,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by add+ at ! end ! foll[+ new     
section3  #de,u4 ,milit>y sp\se         
retirem5t plan eligibility cr$it = small
 employ]s  7a7 ,9 g5]al ,= purposes (   
section #ch1 9 ! case ( any eligible    

small employ]1 ! milit>y sp\se retirem5t
 plan eligibility cr$it det]m9$ "u ?is  
section = any taxable ye> is an am\nt   
equal to ! sum (-- 7#a7 #bej ) respect  
to ea* milit>y sp\se :o is an employee (
 su* employ] & :o is eligible to        
p>ticipate 9 an eligible def9$          
contribution plan ( su* employ] at any  
"t dur+ su* taxable ye>1 plus  7#b7 s   
mu* ( ! contributions made by su*       
employ] to all su* plans ) respect to   
su* employee dur+ su* taxable ye> z d n 
exce$ #bej4  7b7 ,limitation ,an        
individual %all only be tak5 into acc\nt
 z a milit>y sp\se "u subsection 7a7 = !
 taxable ye> :i* includes ! date on :i* 
su* individual began p>ticipat+ 9 !     
eligible def9$ contribution plan ( !    
employ] & ! #b succe$+ taxable ye>s4    
7c7 ,eligible small employ] ,= purposes 
( ?is section-- 7#a7 ,9 g5]al ,! t]m    
eligible small employ] means an eligible
 employ] 7z def9$ 9 section             
#djh7p77#b77;,c77i77,i774  7#b7         
,application ( #b-ye> grace p]iod ,a    

rule simil> to ! rule ( section         
#djh7p77#b77;,c77i77,,ii7 %all apply =  
purposes ( ?is section4  7d7 ,milit>y   
sp\se ,= purposes ( ?is section-- 7#a7  
,9 g5]al ,! t]m milit>y sp\se means1 )  
respect to any employ]1 any individual  
:o is m>ri$ 7)9 ! mean+ ( section #ggjc 
z ( ! fir/ date t ! employee is employ$ 
by ! employ]7 to an individual :o is a  
memb] ( ! uni=m$ s]vices 7z def9$ 9     
section #aja7;a77#e7 ( title #aj1 ,unit$
 ,/ates ,code74 ,= purposes ( ?is       
section1 an employ] may rely on an      
employee's c]tification t su* employee's
 sp\se is a memb] ( ! uni=m$ s]vices if 
su* c]tification provides ! "n1 rank1 & 
s]vice bran* ( su* sp\se4  7#b7         
,exclusion ( highly comp5sat$ employees 
,) respect to any employ]1 ! t]m milit>y
 sp\se %all n include any individual if 
su* individual is a highly comp5sat$    
employee ( su* employ] 7)9 ! mean+ (    
section #dad7q774  7e7 ,eligible def9$  
contribution plan ,= purposes ( ?is     
section1 ! t]m eligible def9$           

contribution plan means1 ) respect to   
any eligible small employ]1 any def9$   
contribution plan 7z def9$ 9 section    
#dad7;i77 ( su* employ] if1 "u ! t]ms ( 
su* plan-- 7#a7 milit>y sp\ses employ$  
by su* employ] are eligible to          
p>ticipate 9 su* plan n lat] ?an ! date 
:i* is #b mon?s aft] ! date on :i* su*  
individual beg9s employm5t ) su*        
employ]1 &  7#b7 milit>y sp\ses :o are  
eligible to p>ticipate 9 su* plan-- 7,a7
 are imm$iately eligible to receive an  
am\nt ( employ] contributions "u su*    
plan :i* is n less ?an ! am\nt ( su*    
contributions t a simil>ly situat$      
p>ticipant :o is n a milit>y sp\se w\ld 
be eligible to receive "u su* plan aft] 
#b ye>s ( s]vice1 &  7,b7 imm$iately h a
 non=feitable "r to ! employee's accru$ 
b5efit d]iv$ f employ] contributions "u 
su* plan4  7f7 ,aggregation rule ,all   
p]sons treat$ z a s+le employ] "u       
subsection 7b71 7c71 7m71 or 7o7 (      
section #dad %all be treat$ z "o employ]
 = purposes ( ?is section4  4  7b7      

,cr$it all[$ z "p ( g5]al bus9ess cr$it 
,section #ch7;b7 ( su* ,code is am5d$ by
 /rik+ plus at ! end ( p>agraph 7#cb71  
by /rik+ ! p]iod at ! end ( p>agraph    
7#cc7 & ins]t+ 1 plus1 & by add+ at !   
end ! foll[+ new p>agraph3  7#cd7 9 !   
case ( an eligible small employ] 7z     
def9$ 9 section #de,u7c771 ! milit>y    
sp\se retirem5t plan eligibility cr$it  
det]m9$ "u section #de,u7a74  4  7c7    
,cl]ical am5dm5t ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a ( su* ,code is am5d$ by add+ at
 ! end ! foll[+ new item3  ,sec4 #de,u4 
,milit>y sp\se retirem5t plan           
eligibility cr$it = small employ]s4  4  
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4