H.R. 1317 – Servicemember Retirement Improvement Act

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Updated April 15, 2026 at 1:12 PM UTC

The Servicemember Retirement Improvement Act changes the tax code so that members of the Ready Reserve of a military reserve component can contribute to retirement savings plans based on both their reserve service and their civilian job. It creates separate contribution limits for the Thrift Savings Fund (the federal government’s retirement plan) and for any other retirement plan, and it gives certain federal‑employee reservists higher contribution limits. The changes apply to tax years that begin after the law is enacted.

Key Provisions

Adds a new paragraph (9) to Internal Revenue Code §402(g) that lets qualified ready reservists treat contributions to the Thrift Savings Fund and to other retirement plans as separate, each with its own limit.
Defines a “qualified ready reservist” as anyone who received pay for service in the Ready Reserve during the tax year.
Creates a special rule for “specified federal employee ready reservists” – federal employees who are also reservists and can only contribute to the Thrift Savings Fund – allowing them to contribute twice the normal limit for both the Thrift Savings Fund and other applicable limits.
Specifies that the new rules take effect for taxable years beginning after the act’s enactment.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 2, 2017

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HouseIntro Referral

Introduced in House

March 2, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 2, 2017

Bill Text

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Introduced in HouseIssued March 2, 2017

I

115th CONGRESS

1st Session

H. R. 1317

IN THE HOUSE OF REPRESENTATIVES

March 2, 2017

Mr. Sam Johnson of Texas (for himself, Mr. Babin, Mr. Walz, Mr. Hill, Ms. Granger, Mr. LoBiondo, Mr. Sessions, Mr. Rouzer, Ms. Sinema, Mr. Byrne, Mr. King of New York, Mr. Curbelo of Florida, and Mr. Yoho) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow members of the Ready Reserve of a reserve component of the Armed Forces to make elective deferrals on the basis of their service to the Ready Reserve and on the basis of their other employment.

1.

Short title

This Act may be cited as the Servicemember Retirement Improvement Act.

2.

Elective deferrals by members of the Ready Reserve of a reserve component of the Armed Forces

(a)

In general

Section 402(g) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

(9)

Elective deferrals by members of Ready Reserve

(A)

In general

In the case of a qualified ready reservist (other than a specified Federal employee ready reservist) for any taxable year, the limitations of subparagraphs (A) and (C) of paragraph (1) shall be applied separately with respect to—

(i)

elective deferrals of such qualified ready reservist with respect to the Thrift Savings Fund (as defined in section 7701(j)), and

(ii)

any other elective deferrals of such qualified ready reservist.

(B)

Special rule for Federal employees in the Ready Reserve not eligible to make elective deferrals to a plan other than the Thrift Savings Plan

In the case of a specified Federal employee ready reservist for any taxable year—

(i)

the applicable dollar amount in effect under paragraph (1)(B) for such taxable year shall be twice such amount (as determined without regard to this subclause), and

(ii)

for purposes of paragraph (1)(C), the applicable dollar amount under section 414(v)(2)(B)(i) (as otherwise determined for purposes of paragraph (1)(C)) shall be twice such amount (as determined without regard to this subclause).

(C)

Definitions

For purposes of this paragraph—

(i)

Qualified ready reservist

The term qualified ready reservist means any individual for any taxable year if such individual received compensation for service as a member of the Ready Reserve of a reserve component (as defined in section 101 of title 37, United States Code) during such taxable year.

(ii)

Specified Federal employee ready reservist

The term specified Federal employee ready reservist means any individual for any taxable year if such individual—

(I)

is a qualified ready reservist for such taxable year,

(II)

would be eligible to make elective deferrals with respect to the Thrift Savings Fund (as defined in section 7701(j)) during such taxable year determined without regard to the service of such individual described in clause (i), and

(III)

is not eligible to make elective deferrals with respect to any plan other than such Thrift Savings Fund during such taxable year.

.

(b)

Effective date

The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.