# 114-hr-4085: Church Plan Clarification Act of 2015

114-hr-4085, Church Plan Clarification Act of 2015, is a 114th Congress bill sponsored by PATRICK TIBERI (R-OH); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-4085
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-4085
- Congress: 114
- Title: Church Plan Clarification Act of 2015
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2015-11-19
- Sponsor: PATRICK TIBERI (R-OH)
- Cosponsors: 15
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

Church Plan Clarification Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless one such organization provides at least 80% of the operating funds for the other organization during the recipient organization's preceding tax year and there is a degree of common management or supervision between the organizations, (2) adopt benefit accrual limitations for church defined benefit plans established before 1982, and (3) allow transfers and mergers of qualified church retirement plans. The bill also: (1) preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding that would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement; and (2) allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

## Cosponsors (15)

- Rep. Neal, Richard E. [D-MA-1] (D-MA), 2015-11-19T00:00:00.000Z
- Rep. Sessions, Pete [R-TX-17] (R-TX), 2015-11-19T00:00:00.000Z
- Rep. Reed, Tom [R-NY-23] (R-NY), 2015-11-19T00:00:00.000Z
- Rep. Sánchez, Linda T. [D-CA-38] (D-CA), 2015-11-19T00:00:00.000Z
- Rep. Harper, Gregg [R-MS-3] (R-MS), 2015-12-01T00:00:00.000Z
- Rep. Joyce, David P. [R-OH-14] (R-OH), 2015-12-01T00:00:00.000Z
- CHARLES RANGEL (D-NY), 2015-12-01T00:00:00.000Z
- Rep. Lujan Grisham, Michelle [D-NM-1] (D-NM), 2015-12-01T00:00:00.000Z
- Rep. Cohen, Steve [D-TN-9] (D-TN), 2015-12-01T00:00:00.000Z
- Rep. Scott, Austin [R-GA-8] (R-GA), 2015-12-01T00:00:00.000Z
- Rep. Renacci, James B. [R-OH-16] (R-OH), 2015-12-08T00:00:00.000Z
- Rep. Connolly, Gerald E. [D-VA-11] (D-VA), 2015-12-11T00:00:00.000Z
- Rep. Kind, Ron [D-WI-3] (D-WI), 2015-12-11T00:00:00.000Z
- Rep. Eshoo, Anna G. [D-CA-16] (D-CA), 2015-12-11T00:00:00.000Z
- Rep. Johnson, Bill [R-OH-6] (R-OH), 2015-12-11T00:00:00.000Z

## Related bills

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- 114-hr-699: Email Privacy Act
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- 114-hr-4938: Free File Act of 2016
- 114-hr-893: Boys Town Centennial Commemorative Coin Act

## Sources
- [114-hr-4085 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/4085)

## Related
- [114-hr-5621: To posthumously award a Congressional Gold Medal to Lawrence Eugene "Larry" Dob…](https://policyrisk.com/legislation/114-hr-5621)
- [114-hr-699: Email Privacy Act](https://policyrisk.com/legislation/114-hr-699)
- [114-hr-1192: National Clinical Care Commission Act](https://policyrisk.com/legislation/114-hr-1192)
- [114-hr-5292: Air Traffic Controller Hiring Improvement Act of 2016](https://policyrisk.com/legislation/114-hr-5292)
- [114-hr-4938: Free File Act of 2016](https://policyrisk.com/legislation/114-hr-4938)
- [114-hr-893: Boys Town Centennial Commemorative Coin Act](https://policyrisk.com/legislation/114-hr-893)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-4085 (as of 2025-11-18).