To amend the Internal Revenue Code of 1986 to establish an exception for multiemployer plan participants to the requirements for automatic enrollment.

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6685 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6685

 To amend the Internal Revenue Code of 1986 to establish an exception
 for multiemployer plan participants to the requirements for automatic
                              enrollment.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           December 12, 2025

Mr. Finstad (for himself, Mr. Carey, Mr. Boyle of Pennsylvania, and Mr.
    Larson of Connecticut) 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 establish an exception
 for multiemployer plan participants to the requirements for automatic
                              enrollment.

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

SECTION 1. EXCEPTION TO REQUIREMENTS RELATED TO AUTOMATIC ENROLLMENT.

    (a) In General.--Section 414A(c)(3) of the Internal Revenue Code of
1986 is amended--
            (1) in the heading, by striking ``and church plans'' and
        inserting ``church plans, and multiemployer plans'', and
            (2) by striking ``or any church plan (within the meaning of
        section 414(e))'' and inserting ``any church plan (within the
        meaning of section 414(e)), or any multiemployer plan (as
        defined in section 414(f)).''.
    (b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2024.
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