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”.
Seeking an End to Restrictions on Votive Employees Act
A BILL
To amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.
Sec. 2 Clarification of retirement income account rules relating to church-controlled organizations
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)”.
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.