,,ii  #aai? ,,congress  #a/ ,session    
,s4 #cccc  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #c1 #bjbe,mr4 
,"y 7= himself & ,mr4 ,book]7 introduc$ 
! foll[+ bill2 :i* 0 read twice & ref]r$
 to ! ,committee on ,heal?1 ,education1 
,labor1 & ,p5sions  ,a ,,bill  ,to      
modify ! eligibility requirem5ts &      
acc\nt contribution maximum =           
p5sion-l9k$ em]g5cy sav+s acc\nts1 & =  
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,em]g5cy ,sav+s        
,enhancem5t ,act ( #bjbe4  #b4 ,am5dm5ts
 to ! ,employee ,retirem5t ,income      
,security ,act ( #aigd ,section #hja ( !
 ,employee ,retirem5t ,income ,security 
,act ( #aigd 7#bi ,u4,s4,c4 #aaic7 is   
am5d$-- 7#a7 by /rik+ subsection 7b7 &  
ins]t+ ! foll[+3  7b7 ,eligible         
p>ticipant ,= purposes ( ?is "p1 ! t]m  
eligible p>ticipant1 ) reg>d to an      
individual acc\nt plan1 means an        
individual :o meets any age1 s]vice1 &  
o!r eligibility requirem5ts ( ! plan4  2
 &  7#b7 9 subsection 7d7-- 7,a7 9      

p>agraph 7#a77;,a77i71 by /rik+ #b1ejj &
 ins]t+ #e1jjj2 &  7,b7 9 p>agraph      
7#c77;,a7-- 7i7 9 clause 7vii71 by add+ 
& at ! end2  7ii7 9 clause 7viii71 by   
/rik+ 2 & & ins]t+ a p]iod2 &  7iii7 by 
/rik+ clause 7ix74  #c4 ,am5dm5ts to !  
,int]nal ,rev5ue ,code ( #aihf  7a7     
,eligible p>ticipant ,p>agraph 7#b7 (   
section #djb;,a7e7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ to read z foll[s3
  7#b7 ,eligible p>ticipant ,= purposes 
( ?is subsection1 ! t]m eligible        
p>ticipant1 ) reg>d to a def9$          
contribution plan1 means an individual1 
)\t reg>d to :e!r ! individual is       
o!rwise a p>ticipant 9 su* plan1 :o     
meets any age1 s]vice1 & o!r eligibility
 requirem5ts ( ! plan4  4  7b7          
,contribution limitation ,clause 7i7 (  
section #djb;,a7e77#c77;,a7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 #b1ejj & ins]t+ #e1jjj4  7c7 ,con=m+   
am5dm5t ,subp>agraph 7,a7 ( section     
#djb;,a7e77#e7 ( ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ by add+ & at !   

end ( clause 7vii71 by /rik+ 2 & at !   
end ( clause 7viii7 & ins]t+ a p]iod1 & 
by /rik+ clause 7ix74  #d4 ,effective   
date ,! am5dm5ts made by sections #b &  
#c %all apply to taxable ye>s beg9n+    
aft] ,decemb] #ca1 #bjbf4