# 119-hr-4548: Small Nonprofit Retirement Security Act of 2025

119-hr-4548, Small Nonprofit Retirement Security Act of 2025, is a 119th Congress bill sponsored by Rep. Buchanan, Vern [R-FL-16] (R-FL); status introduced; PRIA reads it as touching household money (as of 2026-10-31).

- Canonical: https://policyrisk.com/legislation/119-hr-4548
- As of: 2026-10-31
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4548
- Congress: 119
- Title: Small Nonprofit Retirement Security Act of 2025
- Status: introduced
- Introduced: 2025-07-21
- Sponsor: Rep. Buchanan, Vern [R-FL-16] (R-FL)
- Cosponsors: 13
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-10-31

## Summary

**Turns two small-employer retirement incentives into payroll-tax credits for tax-exempt nonprofits.** The bill would let eligible 501(c) tax-exempt small employers claim the startup credit and the auto-enrollment credit against their payroll tax bill instead of as income tax credits, with rules limiting the credit to payroll tax paid and applying to taxable years beginning after December 31, 2024. - Employers: Small tax-exempt organizations that run retirement plans could recoup startup and auto-enrollment costs directly through a payroll-tax credit, reducing out-of-pocket costs to launch or auto-enroll employees. - Workers: More nonprofits may add or auto-enroll employees in retirement plans, which can raise retirement plan access and participation for employees of small tax-exempt employers. - Federal finances and trust funds: The bill reduces Treasury receipts from payroll taxes and authorizes transfers from the general fund to the Social Security Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund equal to that revenue reduction. *This change would reduce federal receipts and require general fund transfers to the Social Security trust funds equal to the lost revenue.*

## Cosponsors (13)

- Rep. Panetta, Jimmy [D-CA-19] (D-CA), 2025-07-21T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-07-21T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-07-21T00:00:00.000Z
- Rep. Bynum, Janelle S. [D-OR-5] (D-OR), 2025-08-15T00:00:00.000Z
- Rep. McBride, Sarah [D-DE-At Large] (D-DE), 2025-09-23T00:00:00.000Z
- Rep. Mackenzie, Ryan [R-PA-7] (R-PA), 2026-10-29T00:00:00.000Z
- Rep. Gottheimer, Josh [D-NJ-5] (D-NJ), 2026-10-29T00:00:00.000Z
- Rep. Vindman, Eugene Simon [D-VA-7] (D-VA), 2025-12-09T00:00:00.000Z
- Rep. Landsman, Greg [D-OH-1] (D-OH), 2025-12-19T00:00:00.000Z
- Rep. Underwood, Lauren [D-IL-14] (D-IL), 2026-04-09T00:00:00.000Z
- Rep. Steube, W. Gregory [R-FL-17] (R-FL), 2026-05-21T00:00:00.000Z
- Rep. LaHood, Darin [R-IL-16] (R-IL), 2026-06-02T00:00:00.000Z
- Rep. Carbajal, Salud O. [D-CA-24] (D-CA), 2026-06-23T00:00:00.000Z

## Provisions PRIA read

- Payroll tax credit for small nonprofits: benefit, high. If enacted, small tax‑exempt nonprofits could use certain retirement plan credits to cut payroll taxes. It would cover the startup plan credit and the auto‑enrollment credit. For each year, the credit would be the smaller of the calculated credit or the employer Social Security payroll tax paid tha…
- Protect Social Security trust funds: benefit, high. If enacted, the government would move money from the general fund into the Social Security trust funds. Transfers would match the revenue lost because of the new nonprofit payroll tax credits. They would be timed to mirror normal flows so benefit funding stays protected.

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-909: Crime Victims Fund Stabilization Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-2048: Metastatic Breast Cancer Access to Care Act
- 119-hr-2102: Major Richard Star Act
- 119-hr-1329: Smithsonian American Women’s History Museum Act

## Sources
- [119-hr-4548 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4548)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-909: Crime Victims Fund Stabilization Act of 2025](https://policyrisk.com/legislation/119-hr-909)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-2048: Metastatic Breast Cancer Access to Care Act](https://policyrisk.com/legislation/119-hr-2048)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [119-hr-1329: Smithsonian American Women’s History Museum Act](https://policyrisk.com/legislation/119-hr-1329)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4548 (as of 2026-10-31).