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)] <DOC> 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. <all>