September 12, 2012 CONGRESSIONAL RECORD — SENATE S6271 

S. Res. 551. A resolution commending the 4 

American public servants who died in 

Benghazi, Libya, including Ambassador J. 

Christopher Stevens, for their tireless efforts 

on behalf of the American people and condemning the violent attack on the United 

States consulate in Benghazi; considered and 

agreed to. 

By Mr. FRANKEN (for himself, Mr. 

LUGAR, Mrs. MURRAY, Mr. WARNER, 

Mr. AKAKA, Mr. SANDERS, Mr. 

CARDIN, Mr. BEGICH, Mr. WEBB, and 

Mr. LEVIN): 

S. Res. 552. A resolution recognizing the 

month of October 2012 as ‘‘National Principals Month’’; considered and agreed to. 

By Mr. KOHL (for himself, Ms. MIKULSKI, Ms. COLLINS, Mr. ENZI, Mr. SANDERS, Mr. BLUMENTHAL, and Mr. 

CASEY): 

S. Res. 553. A resolution designating September 22, 2012, as ‘‘National Falls Prevention Awareness Day’’ to raise awareness and 

encourage the prevention of falls among 

older adults; considered and agreed to. 

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ADDITIONAL COSPONSORS 

S. 202

At the request of Mr. PAUL, the 

names of the Senator from Alaska (Mr. 

BEGICH) and the Senator from Texas 

(Mrs. HUTCHISON) were added as cosponsors of S. 202, a bill to require a full 

audit of the Board of Governors of the 

Federal Reserve System and the Federal reserve banks by the Comptroller 

General of the United States before the 

end of 2012, and for other purposes. 

S. 426

At the request of Mr. SANDERS, the 

name of the Senator from Delaware 

(Mr. COONS) was added as a cosponsor 

of S. 426, a bill to strengthen student 

achievement and graduation rates and 

prepare young people for college, careers, and citizenship through innovative partnerships that meet the comprehensive needs of children and youth. 

S. 563

At the request of Mrs. BOXER, the 

name of the Senator from Massachusetts (Mr. KERRY) was added as a cosponsor of S. 563, a bill to provide for 

equal access to COBRA continuation 

coverage. 

S. 634

At the request of Mr. SCHUMER, the 

name of the Senator from Ohio (Mr. 

BROWN) was added as a cosponsor of S. 

634, a bill to ensure that the courts of 

the United States may provide an impartial forum for claims brought by 

United States citizens and others 

against any railroad organized as a separate legal entity, arising from the deportation of United States citizens and 

others to Nazi concentration camps on 

trains owned or operated by such railroad, and by the heirs and survivors of 

such persons. 

S. 827

At the request of Mr. DEMINT, the 

name of the Senator from Arkansas 

(Mr. BOOZMAN) was added as a cosponsor of S. 827, a bill to allow a State to 

combine certain funds and enter into a 

performance agreement with the Secretary of Education to improve the 

academic achievement of students. 

S. 1438

At the request of Mr. JOHNSON of Wisconsin, the name of the Senator from 

Georgia (Mr. CHAMBLISS) was added as 

a cosponsor of S. 1438, a bill to provide 

that no agency may take any significant regulatory action until the unemployment rate is equal to or less than 

7.7 percent. 

S. 1512

At the request of Mr. CARDIN, the 

name of the Senator from Michigan 

(Ms. STABENOW) was added as a cosponsor of S. 1512, a bill to amend the Internal Revenue Code of 1986 and the Small 

Business Act to expand the availability 

of employee stock ownership plans in S 

corporations, and for other purposes. 

S. 1910

At the request of Mr. LIEBERMAN, the 

name of the Senator from Montana 

(Mr. TESTER) was added as a cosponsor 

of S. 1910, a bill to provide benefits to 

domestic partners of Federal employees. 

S. 2283

At the request of Mr. TESTER, the 

name of the Senator from Alaska (Mr. 

BEGICH) was added as a cosponsor of S. 

2283, a bill to amend the Robert T. 

Stafford Disaster Relief and Emergency Assistance Act to include procedures for requests from Indian tribes 

for a major disaster or emergency declaration, and for other purposes. 

S. 2371

At the request of Mr. RUBIO, the 

name of the Senator from Arkansas 

(Mr. BOOZMAN) was added as a cosponsor of S. 2371, a bill to amend the National Labor Relations Act to permit 

employers to pay higher wages to their 

employees. 

S. 2885

At the request of Mr. LIEBERMAN, the 

name of the Senator from Delaware 

(Mr. CARPER) was added as a cosponsor 

of S. 2885, a bill to amend title 10, 

United States Code, to provide for the 

award of the Purple Heart to members 

of the Armed Forces who are killed or 

wounded in a terrorist attack perpetrated within the United States. 

S. 3049

At the request of Mr. BEGICH, the 

name of the Senator from Arkansas 

(Mr. PRYOR) was added as a cosponsor 

of S. 3049, a bill to amend title 39, 

United States Code, to expand the definition of homeless veteran for purposes 

of benefits under the laws administered 

by the Secretary of Veterans Affairs. 

S. 3269

At the request of Mr. PAUL, the name 

of the Senator from Iowa (Mr. GRASSLEY) was added as a cosponsor of S. 

3269, a bill to provide that no United 

States assistance may be provided to 

Pakistan until Dr. Shakil Afridi is 

freed. 

S. 3391

At the request of Ms. KLOBUCHAR, the 

name of the Senator from Minnesota 

(Mr. FRANKEN) was added as a cosponsor of S. 3391, a bill to amend section 

353 of the Public Health Service Act 

with respect to suspension, revocation, 

and limitation of laboratory certification. 

S. 3397

At the request of Mr. HATCH, the 

name of the Senator from Georgia (Mr. 

CHAMBLISS) was added as a cosponsor of 

S. 3397, a bill to prohibit waivers relating to compliance with the work requirements for the program of block 

grants to States for temporary assistance for needy families, and for other 

purposes. 

S. 3405

At the request of Mr. HELLER, the 

name of the Senator from Maine (Ms. 

COLLINS) was added as a cosponsor of S. 

3405, a bill to amend title 38, United 

States Code, to treat small businesses 

bequeathed to spouses and dependents 

by members of the Armed Forces killed 

in line of duty as small business concerns owned and controlled by veterans 

for purposes of Department of Veterans 

Affairs contracting goals and preferences, and for other purposes. 

S. 3459

At the request of Mr. BINGAMAN, the 

names of the Senator from Oregon (Mr. 

WYDEN) and the Senator from Delaware 

(Mr. COONS) were added as cosponsors 

of S. 3459, a bill to amend the Department of Energy High-End Computing 

Revitalization Act of 2004 to improve 

the high-end computing research and 

development program of the Department of Energy, and for other purposes. 

S. 3520

At the request of Mr. MERKLEY, the 

name of the Senator from Oregon (Mr. 

WYDEN) was added as a cosponsor of S. 

3520, a bill to require a portion of closing costs to be paid by the enterprises 

with respect to certain refinanced 

mortgage loans, and for other purposes. 

S. 3522

At the request of Mr. MENENDEZ, the 

names of the Senator from Vermont 

(Mr. LEAHY), the Senator from Alaska 

(Mr. BEGICH), the Senator from North 

Carolina (Mrs. HAGAN) and the Senator 

from Connecticut (Mr. BLUMENTHAL) 

were added as cosponsors of S. 3522, a 

bill to provide for the expansion of affordable refinancing of mortgages held 

by the Federal National Mortgage Association and the Federal Home Loan 

Mortgage Corporation. 

S. 3525

At the request of Mr. TESTER, the 

names of the Senator from West Virginia (Mr. MANCHIN), the Senator from 

Missouri (Mrs. MCCASKILL), the Senator from North Carolina (Mrs. 

HAGAN), the Senator from Colorado 

(Mr. BENNET), the Senator from Alaska 

(Mr. BEGICH), the Senator from Montana (Mr. BAUCUS), the Senator from 

Michigan (Ms. STABENOW) and the Senator from Virginia (Mr. WARNER) were 

added as cosponsors of S. 3525, a bill to 

protect and enhance opportunities for 

recreational hunting, fishing, and 

shooting, and for other purposes. 

S.J. RES. 44

At the request of Mr. KOHL, the 

names of the Senator from Michigan 

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S6272 CONGRESSIONAL RECORD — SENATE September 12, 2012 

(Ms. STABENOW) and the Senator from 

Michigan (Mr. LEVIN) were added as cosponsors of S.J. Res. 44, a joint resolution granting the consent of Congress 

to the State and Province Emergency 

Management Assistance Memorandum 

of Understanding. 

S.J. RES. 48

At the request of Mr. JOHNSON of Wisconsin, the names of the Senator from 

Arkansas (Mr. BOOZMAN) and the Senator from Tennessee (Mr. CORKER) were 

added as cosponsors of S.J. Res. 48, a 

joint resolution disapproving the rule 

submitted by the Internal Revenue 

Service relating to the health insurance premium tax credit. 

S.J. RES. 50

At the request of Mr. HATCH, the 

names of the Senator from Indiana 

(Mr. COATS), the Senator from Oklahoma (Mr. INHOFE), the Senator from 

Maine (Ms. COLLINS) and the Senator 

from Tennessee (Mr. CORKER) were 

added as cosponsors of S.J. Res. 50, a 

joint resolution providing for congressional disapproval under chapter 8 of 

title 5, United States Code, of the rule 

submitted by the Office of Family Assistance of the Administration for Children and Families of the Department of 

Health and Human Services relating to 

waiver and expenditure authority 

under section 1115 of the Social Security Act (42 U.S.C. 1315) with respect to 

the Temporary Assistance for Needy 

Families program. 

S. RES. 401

At the request of Mr. WHITEHOUSE, 

the name of the Senator from Arkansas 

(Mr. PRYOR) was added as a cosponsor 

of S. Res. 401, a resolution expressing 

appreciation for Foreign Service and 

Civil Service professionals who represent the United States around the 

globe. 

S. RES. 448

At the request of Mrs. BOXER, the 

names of the Senator from New York 

(Mr. SCHUMER) and the Senator from 

Wisconsin (Mr. KOHL) were added as cosponsors of S. Res. 448, a resolution 

recognizing the 100th anniversary of 

Hadassah, the Women’s Zionist Organization of America, Inc. 

AMENDMENT NO. 2785

At the request of Mr. BEGICH, the 

name of the Senator from Washington 

(Ms. CANTWELL) was added as a cosponsor of amendment No. 2785 intended to 

be proposed to S. 3457, a bill to require 

the Secretary of Veterans Affairs to establish a veterans jobs corps, and for 

other purposes. 

AMENDMENT NO. 2786

At the request of Mr. MCCAIN, the 

name of the Senator from New Hampshire (Ms. AYOTTE) was added as a cosponsor of amendment No. 2786 intended to be proposed to S. 3457, a bill 

to require the Secretary of Veterans 

Affairs to establish a veterans jobs 

corps, and for other purposes. 

AMENDMENT NO. 2789

At the request of Mrs. MURRAY, the 

name of the Senator from West Virginia (Mr. ROCKEFELLER) was added as 

a cosponsor of amendment No. 2789 proposed to S. 3457, a bill to require the 

Secretary of Veterans Affairs to establish a veterans jobs corps, and for other 

purposes. 

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STATEMENTS ON INTRODUCED 

BILLS AND JOINT RESOLUTIONS 

By Mrs. HUTCHISON (for herself 

and Mr. CARDIN): 

S. 3532. A bill to amend the Internal 

Revenue Code of 1986 to clarify the 

treatment of church pension plans, and 

for other purposes; to the Committee 

on Finance. 

Mrs. HUTCHISON. Mr. President, I 

ask unanimous consent that this statement be included in the RECORD upon 

introduction of my legislation, the 

Church Plan Clarification Act of 2012, 

with Senator CARDIN. 

Today, my colleague Senator CARDIN

and I are reintroducing this legislation, 

which refines the language included in 

our previous bill, S. 143. 

Our goal is to resolve an unfortunate 

application of our current pension 

rules on church pension beneficiaries, 

and protect the retirement security of 

ministers and church lay workers. 

Church pensions are critically important compensation plans that help support over one million clergy members 

across the country in their retirement—particularly those who dedicated their careers to serving in economically disadvantaged congregations. 

Some of these plans date back to the 

18th Century, and they are designed to 

ensure that our pastors and lay staff, 

who are often paid lower salaries, have 

adequate resources during their retirement years. 

Today, denominational church plans 

provide benefits to an estimated one 

million-plus ministers, church workers, 

and their dependents, most of them 

working for small churches throughout 

the nation. 

Church plans developed structures 

and mechanisms that reflect the differing church polities they serve and 

their unique status has been recognized 

in law. 

However, recent IRS regulations governing 403(b) pension programs and legislative changes have resulted in uncertainty and compliance issues for 

church pension plans. In response, Senator CARDIN and I sent a letter to the 

Internal Revenue Service informing 

them of our legislation, nothing that 

the unintended consequences of their 

regulations may negatively affect 

church ministers and church lay workers. 

I hope we can work to provide clarity 

for these distinctive plans and resolve 

this issue before the end of the year. 

This unequal treatment is simply unfair, and it is time we correct it. 

I ask my colleagues to join Senator 

CARDIN and me today in establishing 

parity for the beneficiaries of church 

pensions by supporting this necessary, 

long overdue fix to the Internal Revenue Code. 

Mr. President, I ask unanimous consent that the text of the bill be printed 

in the RECORD. 

There being no objection, the text of 

the bill was ordered to be printed in 

the RECORD, as follows: 

S. 3532 

Be it enacted by the Senate and House of Representatives of the United States of America in 

Congress assembled, 

SECTION 1. SHORT TITLE. 

This Act may be cited as the ‘‘Church Plan 

Clarification Act of 2012’’. 

SEC. 2. CHURCH PLAN CLARIFICATION. 

(a) APPLICATION OF CONTROLLED GROUP

RULES TO CHURCH PLANS.— 

(1) IN GENERAL.—Section 414(c) of the Internal Revenue Code of 1986 is amended— 

(A) by striking ‘‘For purposes’’ and inserting the following: 

‘‘(1) IN GENERAL.—For purposes’’, and 

(B) by adding at the end the following new 

paragraph: 

‘‘(2) CHURCH PLANS.— 

‘‘(A) GENERAL RULE.—Except as provided in 

subparagraphs (B) and (C), for purposes of 

this subsection and subsection (m), an organization that is otherwise eligible to participate in a church plan as defined in subsection (e) shall not be aggregated with another such organization and treated as a single employer with such other organization 

unless— 

‘‘(i) one such organization provides directly or indirectly at least 80 percent of the 

operating funds for the other organization 

during the preceding tax year of the recipient organization, and 

‘‘(ii) there is a degree of common management or supervision between the organizations. 

For purposes of this subparagraph, a degree 

of common management or supervision exists only if the organization providing the 

operating funds is directly involved in the 

day-to-day operations of the other organization. 

‘‘(B) NONQUALIFIED CHURCH-CONTROLLED ORGANIZATIONS.—Notwithstanding the provisions of subparagraph (A), for purposes of 

this subsection and subsection (m), an organization that is a nonqualified church-controlled organization shall be aggregated with 

one or more other nonqualified church-controlled organizations, or with an organization that is not exempt from tax under section 501, and treated as a single employer 

with such other organizations, if at least 80 

percent of the directors or trustees of such 

organizations are either representatives of, 

or directly or indirectly controlled by, the 

first organization. For purposes of this subparagraph, a ‘nonqualified church controlled 

organization’ shall mean a church-controlled 

organization described in section 501(c)(3) 

that is not a qualified church-controlled organization described in section 3121(w)(3)(B). 

‘‘(C) PERMISSIVE AGGREGATION AMONG

CHURCH-RELATED ORGANIZATIONS.—Organizations described in subparagraph (A) may 

elect to be treated as under common control 

for purposes of this subsection. Such election 

shall be made by the church or convention or 

association of churches with which such organizations are associated within the meaning of subsection (e)(3)(D), or by an organization determined by such church or convention or association of churches to be the appropriate organization for making such election. 

‘‘(D) PERMISSIVE DISAGGREGATION OF

CHURCH-RELATED ORGANIZATIONS.—For purposes of subparagraph (A), in the case of a 

church plan (as defined in subsection (e)), 

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