,,ii  #aaf? ,,congress  #b;d ,session   
,s4 #dagc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #b1 #bjbj ,ms4   
,coll9s 7= h]self & ,ms4 ,hassan7       
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide a cr$it
 to small employ]s = cov]+ milit>y      
sp\ses "u retirem5t plans4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,milit>y
 ,sp\ses ,retirem5t ,security ,act4  #b4
 ,cr$it = small employ]s provid+        
retirem5t plans = milit>y sp\ses  7a7 ,9
 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt]  
,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by add+ at ! end !    
foll[+ new section3  #de,u4 ,small      
employ] provision ( retirem5t sav+s =   
milit>y sp\ses  7a7 ,9 g5]al ,= purposes
 ( section #ch1 9 ! case ( a cov]$ small
 employ]1 ! milit>y sp\se employee      
retirem5t plan cr$it det]m9$ "u ?is     
section = ! taxable ye> is an am\nt     
equal to ! sum (-- 7#a7 #bjj = ea*      

eligible milit>y sp\se employee :o is   
eligible to p>ticipate 9 an eligible    
employ] plan dur+ ! plan ye> end+ ) or  
)9 su* taxable ye>1 plus  7#b7 ) respect
 to ea* eligible milit>y sp\se employee 
p>ticipat+ 9 su* plan1 ! less] (-- 7,a7 
! am\nt ( employ] contributions 7o!r ?an
 any contribution describ$ 9 subp>agraph
 7,b7 or 7,c7 ( section #be;,b7d77#a7   
made "u all eligible employ] plans on   
behalf ( su* eligible milit>y sp\se dur+
 ! plan ye> end+ ) or )9 su* taxable    
ye>1 or  7,b7 #cjj4  ,9 ! case ( a def9$
 b5efit plan1 ! am\nt treat$ z an       
employ] contribution "u p>agraph        
7#b77;,a7 %all be ! increase 9 !        
p>ticipant's non=feitable accru$ b5efit 
7det]m9$ by us+ ! rules ( section       
#dag7;e77#c77 r$uc$ by ! am\nt ( su*    
increase attributable to employee       
contributions4  7b7 ,eligible employ]   
plan ,= purposes ( ?is section1 ! t]m   
eligible employ] plan means a qualifi$  
employ] plan 7)9 ! mean+ ( section      
#digb7;d77 9 :i* all eligible milit>y   

sp\se employees ( ! cov]$ small         
employ]--  7#a7 are eligible to         
p>ticipate z ( ! lat] ( ! fir/ day ( !  
fir/ plan ye> ( ! plan or ! date !      
employee has be5 employ$ = at lea/ #b   
mon?s1  7#b7 are eligible to receive    
mat*+ contributions 7z def9$ 9 section  
#dja7m77 & nonelective contributions 9 !
 same mann] z an employee 7o!r ?an a    
highly comp5sat$ employee7 ) at lea/ #b 
ye>s ( s]vice1 &  7#c7 are fully ve/$ 9 
_! accru$ b5efit "u ! plan ^u comm5cem5t
 ( p>ticipation4  7c7 ,cov]$ small      
employ] ,= purposes ( ?is section1 ! t]m
 cov]$ small employ] means an eligible  
employ] 7)9 ! mean+ ( section           
#djh7p77#b77;,c77i774  7d7 ,eligible    
milit>y sp\se employee  7#a7 ,9 g5]al ,!
 t]m eligible milit>y sp\se employee    
means any employee ( ! cov]$ small      
employ] :o-- 7,a7 has be5 employ$ by !  
employ] = m ?an #b mon?s1  7,b7 is n a  
highly comp5sat$ employee 7)9 ! mean+ ( 
section #dad7q771 &  7,c7 makes a       
c]tification to ! small employ] t1 z ( !

 date su* employee is hir$ by ! employ]1
 su* employee is m>ri$ to an individual 
:o has p]=m$ s]vice 9 ! uni=m$ s]vices  
7z def9$ 9 *apt] #dc ( title #ch1 ,unit$
 ,/ates ,code7 :ile on active duty = a  
p]iod ( m ?an #cj days 7includ+ ! date  
su* employee is hir$74  ,any            
c]tification "u subp>agraph 7,c7 %all   
include ! s]vicememb]'s "n1 rank1 &     
milit>y bran* & ! employee's uni=m$     
s]vices id5tification c>d numb]4  7#b7  
,limitation ,an individual may n be     
treat$ z an eligible milit>y sp\se )    
respect to any cov]$ small employ] = m  
?an #c taxable ye>s4  4  7b7 ,cr$it ,to 
be "p ( g5]al bus9ess cr$it ,section    
#ch7;b7 ( ! ,int]nal ,rev5ue ,code (    
#aihf 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 ! milit>y sp\se employee retirem5t
 plan 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 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new item3  ,sec4      
#de,u4 ,small employ] provision (       
retirem5t sav+s = milit>y sp\ses4  4    
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4