January 12, 2026
Ms. Klobuchar (for herself and Mr. Moreno) introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to establish an exception for multiemployer plan participants to the requirements for automatic enrollment.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the Multiemployer Plan Relief Act
.
Sec. 2. 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 governmental and church plans
and inserting governmental, church plans, and multiemployer plans
, and
(2)
by striking 414(d)) or any church plan (within the meaning of section 414(e))
and inserting 414(d)), any church plan (within the meaning of section 414(e)), or any multiemployer plan (within the meaning of section 414(f))
.
(b) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.