I 

118TH CONGRESS 

1ST SESSION H. R. 4924 

To amend the Internal Revenue Code of 1986 and the Employee Retirement 

Income Security Act of 1974 to allow for periodic automatic reenrollment 

under qualified automatic contribution arrangements, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 26, 2023 

Ms. MANNING introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Education and the Workforce, 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 amend the Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 to allow 

for periodic automatic reenrollment under qualified automatic contribution arrangements, and for other purposes. 

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 ‘‘Auto Reenroll Act of 

5 2023’’. 


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1 SEC. 2. AUTOMATIC REENROLLMENT UNDER QUALIFIED 

2 AUTOMATIC CONTRIBUTION ARRANGEMENTS 

3 AND ELIGIBLE AUTOMATIC CONTRIBUTION 

4 ARRANGEMENTS. 

5 (a) QUALIFIED AUTOMATIC CONTRIBUTION AR6 RANGEMENTS.— 

7 (1) IN GENERAL.—Section 401(k)(13)(C) of the 

8 Internal Revenue Code of 1986 is amended by add9 ing at the end the following new clause: 

10 ‘‘(v) PERIODIC AUTOMATIC DEFERRAL

11 PERMITTED.—A qualified automatic con12 tribution arrangement shall not fail to be 

13 treated as meeting the requirements of this 

14 subparagraph solely by reason of the fact 

15 that, under the arrangement— 

16 ‘‘(I) an election by an employee 

17 under clause (ii)(I) terminates after 

18 not more than 3 years (but not less 

19 than 1 year), and 

20 ‘‘(II) such employee is treated as 

21 having made an election under clause 

22 (i) after such termination unless such 

23 employee makes a new affirmative 

24 election under clause (ii). 

25 A termination described in subclause (I) 

26 may be made at one time for a plan year 


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1 for all employees who have made an elec2 tion described in such subclause.’’. 

3 (2) COORDINATION WITH RULE FOR CURRENT

4 EMPLOYEES.— 

5 (A) IN GENERAL.—Clause (iv) of section 

6 401(k)(13)(C) of such Code is amended by 

7 striking ‘‘either to participate in the arrange8 ment or not to participate in the arrangement’’ 

9 and inserting ‘‘to participate in the arrange10 ment’’. 

11 (B) SPECIAL RULE FOR PREVIOUSLY DIS12 REGARDED EMPLOYEES.— 

13 (i) IN GENERAL.—For purposes of ap14 plying section 401(k)(13)(C)(v) of the In15 ternal Revenue Code of 1986 (as added by 

16 paragraph (1)), a previously disregarded 

17 employee may be treated as an employee 

18 who has made an election under section 

19 401(k)(13)(C)(ii)(I) of such Code. 

20 (ii) PREVIOUSLY DISREGARDED EM21 PLOYEE.—For purposes of this subpara22 graph, the term ‘‘previously disregarded 

23 employee’’ means any employee who was 

24 not taken into account under section 

25 401(k)(13)(C)(i) of the Internal Revenue 


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1 Code of 1986 by reason of an election de2 scribed in section 401(k)(13)(C)(iv)(II) of 

3 such Code (as in effect for plan years be4 ginning on or before the date of the enact5 ment of this Act) to not participate in an 

6 arrangement described in section 

7 401(k)(13)(C)(iv)(I) of such Code. 

8 (b) ELIGIBLE AUTOMATIC CONTRIBUTION ARRANGE9 MENTS.—Section 414(w)(3) of the Internal Revenue Code 

10 of 1986 is amended— 

11 (1) by redesignating subparagraphs (A) through 

12 (C) as clauses (i) through (iii), respectively, and 

13 moving the margins of such clauses 2 ems to the 

14 right; 

15 (2) by striking ‘‘ARRANGEMENT.—For purposes 

16 of’’ and inserting the following: ‘‘ARRANGEMENT.— 

17 ‘‘(A) IN GENERAL.—For purposes of’’; and 

18 (3) by adding at the end the following new sub19 paragraph: 

20 ‘‘(B) PERIODIC AUTOMATIC DEFERRAL

21 PERMITTED.—An arrangement shall not fail to 

22 be treated as an eligible automatic contribution 

23 arrangement under this subsection solely by 

24 reason of the fact that, under the arrange25 ment— 


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1 ‘‘(i) an election by an employee under 

2 subparagraph (A)(ii) not to have contribu3 tions made terminates after not more than 

4 3 years (but not less than 1 year), and 

5 ‘‘(ii) such employee is treated as hav6 ing made an election under subparagraph 

7 (A)(ii) to make contributions at the uni8 form percentage level described in such 

9 subparagraph after such termination un10 less such employee makes a new election 

11 not to so make such contributions. 

12 A termination described in clause (i) may be 

13 made at one time for a plan year for all employ14 ees who have made an election described in 

15 such clause.’’. 

16 (c) CONFORMING AMENDMENT.—Section 514(e)(2) 

17 of the Employee Retirement Income Security Act of 1974 

18 (29 U.S.C. 1144(e)(2)) is amended— 

19 (1) by redesignating subparagraphs (A) through 

20 (C) as clauses (i) through (iii), respectively; 

21 (2) by striking ‘‘(2) For purposes of’’ and in22 serting ‘‘(2)(A) For purposes of’’; and 

23 (3) by adding at the end the following: 

24 ‘‘(B) An arrangement shall not fail to be treated as 

25 an automatic contribution arrangement under this subVerDate Sep 11 2014 04:13 Aug 11, 2023 Jkt 039200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H4924.IH H4924

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1 section solely by reason of the fact that under the arrange2 ment— 

3 ‘‘(i) an election by an employee under sub4 paragraph (A)(ii) not to have contributions 

5 made terminates after not more than 3 years 

6 (but not less than 1 year), and 

7 ‘‘(ii) such employee is treated as having 

8 made an election under subparagraph (A)(ii) to 

9 make contributions at the uniform percentage 

10 level described in such subparagraph after such 

11 termination unless such employee makes a new 

12 election not to so make such contributions. 

13 A termination described in clause (i) may be made 

14 at one time for a plan year for all employees who 

15 have made an election described in such clause, re16 gardless of individual employee dates of enroll17 ment.’’. 

18 (d) EFFECTIVE DATE.—The amendments made by 

19 this section shall apply to plan years beginning after the 

20 date of the enactment of this Act. 

21 (e) NO INFERENCE.—The amendments made by this 

22 section shall not be construed to create any inference with 

23 respect to— 

24 (1) the application of section 401(k)(13)(C) of 

25 the Internal Revenue Code of 1986, section 


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1 414(w)(3) of such Code, or section 514(e)(2) of the 

2 Employee Retirement Income Security Act of 1974 

3 to plan years beginning before the date of the enact4 ment of this Act, or 

5 (2) the application of section 401(k)(13)(C)(v) 

6 of the Internal Revenue Code of 1986 (as added by 

7 subsection (a)), section 414(w)(3)(B) of such Code 

8 (as amended by subsection (b)), or section 

9 514(e)(2)(B) of the Employee Retirement Income 

10 Security Act of 1974 (as amended by subsection (c)) 

11 to arrangements terminating elections not to have 

12 contributions made after more than 3 years. 

Æ 


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