,,ii  #aai? ,,congress  #a/ ,session    
,s4 #fbg  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ai1 #bjbe,mr4
 ,s*mitt 7= himself1 ,mr4 ,van ,holl51  
,mr4 ,boozman1 ,mr4 ,tub]ville1 ,mr4    
,ka9e1 ,mrs4 ,britt1 ,ms4 ,klobu*>1 ,mr4
 ,coons1 ,mr4 ,moran1 ,mr4 ,tillis1 ,mr4
 ,fett]man1 ,mr4 ,w>nock1 ,mr4          
,sullivan1 & ,mr4 ,kelly7 introduc$ !   
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to make c]ta9 provisions ) respect
 to qualifi$ ,,able programs p]man5t4   
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,ensur+ ,nationwide ,access to a      
,bett] ,life ,exp]i5ce ,act or !        
,,enable ,act4  #b4 ,p]man5t ext5sion ( 
increas$ contributions to ,,able acc\nts
  7a7 ,9 g5]al ,section                 
#ebi;,a7b77#b77;,b77ii7 ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
be=e ,janu>y #a1 #bjbf4  7b7 ,all[ance (
 sav]s cr$it  7#a7 ,9 g5]al ,section    
#be;,b7d77#a7 ( ! ,int]nal ,rev5ue ,code

 ( #aihf is am5d$ to read z foll[s3     
7#a7 ,9 g5]al ,! t]m qualifi$ retirem5t 
sav+s contributions means1 ) respect to 
any taxable ye>1 ! sum (-- 7,a7 ! am\nt 
( contributions made by ! eligible      
individual dur+ su* taxable ye> to !    
,,able acc\nt 7)9 ! mean+ ( section     
#ebi;,a7 ( :i* su* individual is !      
eligible b5efici>y1 &  7,b7 9 ! case (  
any taxable ye> beg9n+ be=e ,janu>y #a1 
#bjbg-- 7i7 ! am\nt ( ! qualifi$        
retirem5t contributions 7z def9$ 9      
section #bai7;e77 made by ! eligible    
individual1  7ii7 ! am\nt (-- 7,i7 any  
elective def]rals 7z def9$ 9 section    
#djb7;g77#c77 ( su* individual1 &       
7,,ii7 any elective def]ral (           
comp5sation by su* individual "u an     
eligible def]r$ comp5sation plan 7z     
def9$ 9 section #deg7;b77 ( an eligible 
employ] describ$ 9 section              
#deg7;e77#a77;,a71 &  7iii7 ! am\nt (   
volunt>y employee contributions by su*  
individual to any qualifi$ retirem5t    
plan 7z def9$ 9 section #digd7;c774  4  

7#b7 ,coord9ation ) ,,secure #b4j ,act (
 #bjbb am5dm5t ,p>agraph 7#a7 ( section 
#ajc7;e7 ( ! ,,secure #b4j ,act ( #bjbb 
is repeal$1 & ! ,int]nal ,rev5ue ,code (
 #aihf %all be appli$ & adm9i/]$ z ?\gh 
su* p>agraph 7 nev] enact$4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s end+ 
aft] ! date ( ! enactm5t ( ?is ,act4    
#c4 ,p]man5t ext5sion ( rollov]s to     
,,able programs f #ebi programs  7a7 ,9 
g5]al ,section                          
#ebi7;c77#c77;,c77i77,,iii7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by /rik+
 be=e ,janu>y #a1 #bjbf14  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to di/ributions made 
aft] ! date ( ! enactm5t ( ?is ,act4