SERVE Act

Seeking an End to Restrictions on Votive Employees Act or the SERVE Act

This bill amends the Internal Revenue Code to specify that a retirement income account provided by a church or a convention or association of churches may cover: (1) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation; (2) an employee of a tax-exempt organization, whether a civil law corporation or otherwise, that is controlled by or associated with a church or a convention or association of churches; and (3) certain employees who have been separated from service with a church, a convention or association of churches, or an organization described above.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2341 Introduced in House (IH)]

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115th CONGRESS
  1st Session
                                H. R. 2341

 To amend the Internal Revenue Code of 1986 to clarify the retirement 
   income account rules relating to church-controlled organizations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 3, 2017

 Mr. Roskam (for himself and Mr. Kind) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to clarify the retirement 
   income account rules relating to church-controlled organizations.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Seeking an End to Restrictions on 
Votive Employees Act'' or as the ``SERVE Act''.

SEC. 2. CLARIFICATION OF RETIREMENT INCOME ACCOUNT RULES RELATING TO 
              CHURCH-CONTROLLED ORGANIZATIONS.

    (a) In General.--Subparagraph (B) of section 403(b)(9) of the 
Internal Revenue Code of 1986 is amended by inserting ``(including an 
employee described in section 414(e)(3)(B))'' after ``employee 
described in paragraph (1)''.
    (b) Effective Date.--The amendment made by this section shall apply 
to years beginning before, on, or after the date of the enactment of 
this Act.
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