I 

116TH CONGRESS 

1ST SESSION H. R. 5202 

To apply cooperative and small employer charity pension plan rules to certain 

charitable employers whose primary exempt purpose is providing services 

with respect to mothers and children. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 20, 2019 

Mrs. MCBATH (for herself, Mr. WOODALL, Mr. BEYER, and Mr. DAVID P. 

ROE of Tennessee) introduced the following bill; which was referred to 

the Committee on Education and Labor, and in addition to the Committee on Ways and Means, for a period to be subsequently determined 

by the Speaker, in each case for consideration of such provisions as fall 

within the jurisdiction of the committee concerned 

A BILL 

To apply cooperative and small employer charity pension 

plan rules to certain charitable employers whose primary 

exempt purpose is providing services with respect to 

mothers and children. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Protecting Critical 

5 Services for Mothers and Babies Act’’. 


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1 SEC. 2. APPLICATION OF COOPERATIVE AND SMALL EM2 PLOYER CHARITY PENSION PLAN RULES TO 

3 CERTAIN CHARITABLE EMPLOYERS WHOSE 

4 PRIMARY EXEMPT PURPOSE IS PROVIDING 

5 SERVICES WITH RESPECT TO MOTHERS AND 

6 CHILDREN. 

7 (a) EMPLOYEE RETIREMENT INCOME AND SECURITY

8 ACT OF 1974.— 

9 (1) IN GENERAL.—Section 210(f)(1) of the 

10 Employee Retirement Income Security Act of 1974 

11 (29 U.S.C. 1060(f)(1)) is amended— 

12 (A) by striking ‘‘or’’ at the end of subpara13 graph (B); 

14 (B) by striking the period at the end of 

15 subparagraph (C) and inserting ‘‘; or’’; and 

16 (C) by inserting after subparagraph (C) 

17 the following new subparagraph: 

18 ‘‘(D) that, as of January 1, 2000, was 

19 maintained by an employer— 

20 ‘‘(i) described in section 501(c)(3) of 

21 the Internal Revenue Code of 1986, 

22 ‘‘(ii) who has been in existence for at 

23 least 80 years, 

24 ‘‘(iii) who conducts medical research 

25 directly or indirectly through grant mak26 ing, and 


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1 ‘‘(iv) whose primary exempt purpose 

2 is to provide services with respect to moth3 ers and children.’’. 

4 (b) INTERNAL REVENUE CODE OF 1986.— 

5 (1) IRC IN GENERAL.—Section 414(y)(1) of the 

6 Internal Revenue Code of 1986 is amended— 

7 (A) by striking ‘‘or’’ at the end of subpara8 graph (B); 

9 (B) by striking the period at the end of 

10 subparagraph (C) and inserting ‘‘; or’’; and 

11 (C) by inserting after subparagraph (C) 

12 the following new subparagraph: 

13 ‘‘(D) that, as of January 1, 2000, was 

14 maintained by an employer— 

15 ‘‘(i) described in section 501(c)(3), 

16 ‘‘(ii) who has been in existence for at 

17 least 80 years, 

18 ‘‘(iii) who conducts medical research 

19 directly or indirectly through grant mak20 ing, and 

21 ‘‘(iv) whose primary exempt purpose 

22 is to provide services with respect to moth23 ers and children.’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 subsections (a) and (b) shall take effect with respect to 

3 plan years beginning after December 31, 2018. 

Æ 


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