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.