# 119-s-2217: Independent Retirement Fairness Act

119-s-2217, Independent Retirement Fairness Act, is a 119th Congress bill sponsored by Sen. Cassidy, Bill [R-LA] (R-LA); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-2217
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-2217
- Congress: 119
- Title: Independent Retirement Fairness Act
- Status: introduced
- Introduced: 2025-07-09
- Sponsor: Sen. Cassidy, Bill [R-LA] (R-LA)
- Cosponsors: 0
- Policy area: Labor and Employment
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Expands retirement access for independent workers.** It would let gig and contract workers join pooled employer plans and Simplified Employee Pensions while adding pilot tools and audit changes to make plans easier to run. - Independent workers would be able to enroll in pooled employer plans and be treated like employees for SEP purposes when an employer elects that option. Pilot programs would allow round-up contributions or automatic periodic deductions into a pooled employer plan, a solo 401(k), or a "suspension account". - Trade associations and an independent worker's employer could enroll workers and share the data needed to establish and maintain pooled plans. The bill clarifies that participation or contributions alone do not create an employer–employee relationship under federal, state, or local law. - Plan sponsors and auditors get simpler rules. SEP rules are adjusted so employers can apply special participation and bonus-contribution treatments for independent workers and audits would focus only on each employer's portion and on limits tied to separate trusts in groups of plans.

## Provisions PRIA read

- More SEP and savings options for independent workers: benefit, medium. This bill would let an employer elect to treat an independent worker like an employee for certain SEP rules for taxable years after enactment. Employers could exclude or separately treat independent workers for some participation and size tests. Independent workers could ask to have a cash bonus pu…
- Pooled retirement plans for independent workers: benefit, medium. This bill would let independent workers join pooled employer retirement plans and be treated like plan participants. It would let trade associations enroll independent workers as if the association were an employer. Employers or trade groups could share data needed to set up and run the plan. If en…
- New audit rules for pooled employer plans: benefit, low. This bill would change audit rules for pooled employer plans and groups of plans. Auditors would use the same accounting approach as for pooled employer plan opinions and would only cover the portions tied to a participating employer as if that portion were a single-employer plan. Auditors would al…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-2120: Older Americans Act Reauthorization Act of 2025
- 119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025
- 119-s-5258: PREFERRED Screening Act
- 119-s-4302: Improving IRS Customer Service Act
- 119-s-1941: Cure Hepatitis C Act of 2025

## Sources
- [119-s-2217 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2217)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-2120: Older Americans Act Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2120)
- [119-s-2121: SUPPORT for Patients and Communities Reauthorization Act of 2025](https://policyrisk.com/legislation/119-s-2121)
- [119-s-5258: PREFERRED Screening Act](https://policyrisk.com/legislation/119-s-5258)
- [119-s-4302: Improving IRS Customer Service Act](https://policyrisk.com/legislation/119-s-4302)
- [119-s-1941: Cure Hepatitis C Act of 2025](https://policyrisk.com/legislation/119-s-1941)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2217 (as of 2025-12-21).