II 115th CONGRESS 2d Session S. 3197 IN THE SENATE OF THE UNITED STATES July 11, 2018 Ms. Collins (for herself and Mr. Warner ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To amend the Internal Revenue Code of 1986 to promote retirement savings on behalf of small business employees by making improvements to SIMPLE retirement accounts and easing the transition from a SIMPLE plan to a 401(k) plan, and for other purposes.