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

119 HR 6685 IH: To amend the Internal Revenue Code of 1986 to establish an exception for multiemployer plan participants to the requirements for automatic enrollment. U.S. House of Representatives 2025-12-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 6685 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. 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.