,,ii  #aaith ,,congress  #b;d ,session  
,s4 #eejg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bd1
 #bjbf,mr4 ,wyden introduced the        
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to expand       
retirement savings opportunities for    
more ,american families4  #a4 ,short    
title ,this ,act may be cited as the    
,saver's ,match ,enhancement ,act of    
#bjbf4  #b4 ,enhancement of saver's     
match  7a7 ,increase in matching rate   
7#a7 ,in general ,paragraph 7#a7 of     
section #fdcc7;b7 of the ,internal      
,revenue ,code of #aihf is amended by   
striking #ej percent and inserting #ajj 
percent4  7#b7 ,conforming amendment    
,paragraph 7#b7 of section #fdcc7;b7 of 
such ,code is amended by striking #ej   
and inserting #ajj4  7b7 ,expansion of  
eligibility  7#a7 ,in general ,clause   
7i7 of section #fdcc7;b77#c77;,a7 of the
 ,internal ,revenue ,code of #aihf is   

amended by striking #da1jjj and         
inserting #he1jjj4  7#b7 ,conforming    
amendment ,paragraph 7#a7 of section    
#fdcc7;h7 of such ,code is amended by   
striking #da1jjj and inserting #he1jjj4 
7c7 ,roth treatment of matching         
contributions  7#a7 ,in general         
,subparagraph 7,a7 of section           
#fdcc7;e77#b7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
subclause 7,,ii7 of clause 7i7 and all  
that follows through clause 7ii7 and    
inserting the following3  7,,ii7        
consists of a qualified ,roth           
contribution program 7as defined in     
section #djb;,a7b771 or  7ii7 a ,roth   
,,ira1  4  7#b7 ,treatment as ,roth     
contribution ,paragraph 7#b7 of section 
#fdcc7;f7 of such ,code is amended--    
7,a7 by striking clauses 7i7 and 7ii7 of
 subparagraph 7,a7 thereof and inserting
 the following3  7i7 a designated ,roth 
contribution 7as defined in section     
#djb;,a7c77#a77 which is an elective    
deferral made by the individual1 if     

contributed to an applicable retirement 
savings vehicle described in subsection 
7e77#b77;,a77i71 or  7ii7 a ,roth ,,ira 
contribution made by such individual1 if
 contributed to such a plan1  1  7,b7 by
 striking and at the end of subparagraph
 7,b71  7,c7 by striking the period at  
the end of subparagraph 7,c7 and        
inserting 1 and1 and  7,d7 by adding at 
the end the following new subparagraph3 
7,d7 in the case of a designated ,roth  
contribution1 such contribution shall be
 excludable from gross income without   
regard to section #djb;,a7a77#a74  4    
7#c7 ,conforming amendments  7,a7       
,subparagraph 7,b7 of section           
#fdcc7;f77#b7 of such ,code is amended  
by inserting 1 #djb;,a7c77#b7 after     
#djb7;g77#a74  7,b7 ,subparagraph 7,b7  
of section #fdcc7;f77#f7 of such ,code  
is amended by striking the comma at the 
end of clause 7i7 and inserting 1 and1  
by striking clause 7ii71 and by         
redesignating clause 7iii7 as clause    
7ii74  7d7 ,inflation adjustment        

,paragraph 7#a7 of section #fdcc7;h7 of 
such ,code1 as amended by subsection    
7b77#b71 is further amended by striking 
the #he1jjj amount and inserting the    
#b1jjj amount in subsection 7a7 and the 
#he1jjj amount4  7e7 ,effective date    
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjbf4