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H.R. 2341House115th Congress (2017-2019)In Committee

SERVE Act

Sponsored by Peter J. RoskamRep. Peter J. Roskam (R-IL)
Introduced May 3, 2017

AI-Generated Summary

Updated April 15, 2026 at 3:15 PM UTC

The SERVE Act amends the Internal Revenue Code to clarify that retirement income accounts under section 403(b) also include employees of church‑controlled organizations as defined in section 414(e)(3)(B). This change affects churches, their affiliated entities, and the employees who participate in these retirement plans, ensuring they are covered by the tax rules. The amendment applies to any tax year beginning on or after the law’s enactment, effectively making it retroactive.

Key Provisions

  • Adds the phrase “including an employee described in section 414(e)(3)(B)” to the definition of eligible employees under 403(b)(9).
  • Specifies that the amendment applies to all years beginning on or after the enactment date, making the rule retroactive.

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

May 3, 2017

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HouseIntro Referral

Introduced in House

May 3, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

May 3, 2017

Bill Text

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Introduced in HouseIssued May 3, 2017

I

115th CONGRESS

1st Session

H. R. 2341

IN THE HOUSE OF REPRESENTATIVES

May 3, 2017

Mr. Roskam (for himself and Mr. Kind) 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 clarify the retirement income account rules relating to church-controlled organizations.

1.

Short title

This Act may be cited as the Seeking an End to Restrictions on Votive Employees Act or as the SERVE Act.

2.

Clarification of retirement income account rules relating to church-controlled organizations

(a)

In general

Subparagraph (B) of section 403(b)(9) of the Internal Revenue Code of 1986 is amended by inserting (including an employee described in section 414(e)(3)(B)) after employee described in paragraph (1).

(b)

Effective date

The amendment made by this section shall apply to years beginning before, on, or after the date of the enactment of this Act.