II 115th CONGRESS 2d Session S. 3219 IN THE SENATE OF THE UNITED STATES July 17, 2018 Mr. Cotton (for himself, Mr. Young , Ms. Heitkamp , and Mr. Booker ) 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 and the Employee Retirement Income Security Act of 1974 to modify the requirements for multiple employer plans, and for other purposes.