# 119-s-2365: Small Nonprofit Retirement Security Act of 2025

119-s-2365, Small Nonprofit Retirement Security Act of 2025, is a 119th Congress bill sponsored by Sen. Lankford, James [R-OK] (R-OK); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-s-2365
- 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-2365
- Congress: 119
- Title: Small Nonprofit Retirement Security Act of 2025
- Status: introduced
- Introduced: 2025-07-21
- Sponsor: Sen. Lankford, James [R-OK] (R-OK)
- Cosponsors: 2
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**This bill would allow small tax-exempt employers to use startup and auto-enrollment retirement tax credits.** It would let those nonprofits convert those credits into refundable offsets against payroll taxes so tax-exempt employers can actually benefit from the incentives.

## Cosponsors (2)

- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2025-07-21T00:00:00.000Z
- Sen. Banks, Jim [R-IN] (R-IN), 2025-09-10T00:00:00.000Z

## Provisions PRIA read

- Payroll tax break for small nonprofits: benefit, high. If enacted, small tax-exempt employers (for example, nonprofits) would be able to use their startup or auto-enroll retirement credit to reduce their employer Social Security payroll tax. The amount usable would be the smaller of the credit amount or the payroll tax the employer paid in the calendar…
- Protect Social Security trust funds: benefit, high. If enacted, the bill would transfer money from the general fund into the Social Security Old-Age and Survivors and Disability trust funds to match revenue losses caused by these tax changes. The transfers would equal the reduction in Treasury revenues and be timed to replicate transfers that would…

## Related bills

- 119-s-1748: Kids Online Safety Act
- 119-s-554: United States-Israel Defense Partnership Act of 2025
- 119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for the taxation of certain residents of Taiwan with income from sources within the…
- 119-s-4429: Connected Vehicle Security Act of 2026
- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-s-1261: CONNECT for Health Act of 2025

## Sources
- [119-s-2365 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/2365)

## Related
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-554: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-s-554)
- [119-s-199: A bill to amend the Internal Revenue Code of 1986 to provide special rules for…](https://policyrisk.com/legislation/119-s-199)
- [119-s-4429: Connected Vehicle Security Act of 2026](https://policyrisk.com/legislation/119-s-4429)
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-2365 (as of 2025-12-21).