To amend the Internal Revenue Code of 1986 to provide for a microemployer pension plan startup credit, to permit the assignment of small business pension plan startup credits, and for other purposes.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 8837 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 8837 To amend the Internal Revenue Code of 1986 to provide for a microemployer pension plan startup credit, to permit the assignment of small business pension plan startup credits, and for other purposes. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES May 14, 2026 Ms. Tenney (for herself, Mr. Schneider, Mr. Smith of Nebraska, and Ms. Sanchez) 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 provide for a microemployer pension plan startup credit, to permit the assignment of small business pension plan startup credits, and for other purposes. 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 ``Retirement Investment in Small Employers Act'' or ``RISE Act''. SEC. 2. MICROEMPLOYER PENSION PLAN STARTUP CREDIT. (a) In General.--Section 45E of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: ``(g) Credit for Microemployers.-- ``(1) In general.--In the case of a qualified microemployer-- ``(A) subsection (a) shall be applied by substituting `100 percent' for `50 percent', and ``(B) subsection (b)(1) shall be applied by substituting `$2,500' for `$500' in subparagraph (A) thereof. ``(2) Qualified microemployer.--For purposes of this subsection, the term `qualified microemployer' means an employer which would be an eligible employer if section 408(p)(2)(C)(i)(I) were applied by substituting `10' for `100', but only if the eligible employer plan established or maintained by such employer, under the terms of the plan, accepts payment of the matching c