,,ii  #aah? ,,congress  #b;d ,session   
,s4 #dcih  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #bc1 #bjbd,ms4    
,hassan 7= h]self & ,mr4 ,budd7         
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    
microemploy] p5sion plan />tup cr$it4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,retirem5t ,inve/m5t 9 ,small         
,employ]s ,act4  #b4 ,microemploy]      
p5sion plan />tup cr$it  7a7 ,9 g5]al   
,section #de;,e ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new subsection3  7g7 ,cr$it =  
microemploy]s  7#a7 ,9 g5]al ,9 ! case (
 a qualifi$ microemploy]-- 7,a7         
subsection 7a7 %all be appli$ by        
sub/itut+ #ajj p]c5t = #ej p]c5t1 &     
7,b7 subsection 7b77#a7 %all be appli$  
by sub/itut+ #b1ejj = #ejj 9 subp>agraph
 7,a7 !re(4  7#b7 ,qualifi$ microemploy]
 ,= purposes ( ?is subsection1 ! t]m    
qualifi$ microemploy] means an employ]  

:i* w\ld be an eligible employ] if      
section #djh7p77#b77;,c77i77,i7 7 appli$
 by sub/itut+ #aj = #ajj1 b only if !   
eligible employ] plan e/abli%$ or       
ma9ta9$ by su* employ]1 "u ! t]ms ( !   
plan1 accepts paym5t ( ! mat*+          
contribution "u section #fdcc4  4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4