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S. 4153

BillFederalSenateIntroduced
To amend the Internal Revenue Code of 1986 to enhance the credit for small employer pension plan startup costs.
About This Bill
Introduced
Congress
117th (2021–2023)
Introduced
May 5, 2022
Cosponsors (0)
None
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Summary

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Incentivizing Small Business Retirement Savings Act This bill allows eligible small employers an additional pension plan startup cost tax credit for a specified percentage of their contributions to an pension plan established for the benefit of their non-highly compensated employees. The amount of such credit may not exceed $1,000 per employee and is subject to a phaseout if the employer has more than 50 employees.

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