WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 45T: Auto-enrollment option for retirement savings options provided by small employers

Created in 2019 by the Further Consolidated Appropriations Act, 2020 (Public Law 116-94). Not changed since. 1 bill in this Congress would change it.

This Congress

  • H.R. 4548 Small Nonprofit Retirement Security Act of 2025 · introduced · would change (d)

How it got here

Unchanged since the Further Consolidated Appropriations Act, 2020, Public Law 116-94 (Dec 20, 2019).

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.