I 
116TH CONGRESS 
1ST SESSION 
H. R. 905 
To amend the Internal Revenue Code of 1986 to allow members of the 
Ready Reserve of a reserve component of the Armed Forces to make 
elective deferrals on the basis of their service to the Ready Reserve 
and on the basis of their other employment. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 30, 2019 
Mr. KING of New York (for himself, Mr. JONES, Ms. STEFANIK, Mr. CAL-
VERT, Mr. RYAN, Mr. DAVID P. ROE of Tennessee, Mr. COLE, Mr. WIL-
SON of South Carolina, and Mr. HILL of Arkansas) introduced the fol-
lowing bill; which was referred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to allow mem-
bers of the Ready Reserve of a reserve component of 
the Armed Forces to make elective deferrals on the basis 
of their service to the Ready Reserve and on the basis 
of their other employment. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Servicemember Retire-
ment Improvement Act’’. 
VerDate Sep 11 2014 
04:30 Feb 09, 2019
Jkt 089200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H905.IH
H905
kjohnson on DSK79L0C42 with BILLS
SEC. 2. ELECTIVE DEFERRALS BY MEMBERS OF THE READY 
RESERVE OF A RESERVE COMPONENT OF 
THE ARMED FORCES. 
(a) IN GENERAL.—Section 402(g) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new paragraph: 
‘‘(9) ELECTIVE DEFERRALS BY MEMBERS OF 
READY RESERVE.— 
‘‘(A) IN GENERAL.—In the case of a quali-
fied ready reservist (other than a specified Fed-
eral employee ready reservist) for any taxable 
year, the limitations of subparagraphs (A) and 
(C) of paragraph (1) shall be applied separately 
with respect to— 
‘‘(i) elective deferrals of such qualified 
ready reservist with respect to the Thrift 
Savings Fund (as defined in section 
7701(j)), and 
‘‘(ii) any other elective deferrals of 
such qualified ready reservist. 
‘‘(B) SPECIAL
RULE
FOR
FEDERAL
EM-
PLOYEES IN THE READY RESERVE NOT ELIGI-
BLE
TO
MAKE
ELECTIVE
DEFERRALS
TO
A 
PLAN
OTHER
THAN
THE
THRIFT
SAVINGS 
PLAN.—In the case of a specified Federal em-
ployee ready reservist for any taxable year— 
VerDate Sep 11 2014 
04:30 Feb 09, 2019
Jkt 089200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H905.IH
H905
kjohnson on DSK79L0C42 with BILLS
‘‘(i) the applicable dollar amount in 
effect under paragraph (1)(B) for such 
taxable year shall be twice such amount 
(as determined without regard to this sub-
clause), and 
‘‘(ii) 
for 
purposes 
of 
paragraph 
(1)(C), the applicable dollar amount under 
section 414(v)(2)(B)(i) (as otherwise deter-
mined for purposes of paragraph (1)(C)) 
shall be twice such amount (as determined 
without regard to this subclause). 
‘‘(C) DEFINITIONS.—For purposes of this 
paragraph— 
‘‘(i) QUALIFIED READY RESERVIST.— 
The term ‘qualified ready reservist’ means 
any individual for any taxable year if such 
individual received compensation for serv-
ice as a member of the Ready Reserve of 
a reserve component (as defined in section 
101 of title 37, United States Code) dur-
ing such taxable year. 
‘‘(ii) SPECIFIED FEDERAL EMPLOYEE 
READY
RESERVIST.—The term ‘specified 
Federal employee ready reservist’ means 
VerDate Sep 11 2014 
04:30 Feb 09, 2019
Jkt 089200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H905.IH
H905
kjohnson on DSK79L0C42 with BILLS
any individual for any taxable year if such 
individual— 
‘‘(I) is a qualified ready reservist 
for such taxable year, 
‘‘(II) would be eligible to make 
elective deferrals with respect to the 
Thrift Savings Fund (as defined in 
section 7701(j)) during such taxable 
year determined without regard to the 
service of such individual described in 
clause (i), and 
‘‘(III) is not eligible to make elec-
tive deferrals with respect to any plan 
other than such Thrift Savings Fund 
during such taxable year.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
04:30 Feb 09, 2019
Jkt 089200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H905.IH
H905
kjohnson on DSK79L0C42 with BILLS