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 Com-
mittee 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. 
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 ‘‘Protecting Critical 
Services for Mothers and Babies Act’’. 
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SEC. 2. APPLICATION OF COOPERATIVE AND SMALL EM-
PLOYER CHARITY PENSION PLAN RULES TO 
CERTAIN CHARITABLE EMPLOYERS WHOSE 
PRIMARY EXEMPT PURPOSE IS PROVIDING 
SERVICES WITH RESPECT TO MOTHERS AND 
CHILDREN. 
(a) EMPLOYEE RETIREMENT INCOME AND SECURITY 
ACT OF 1974.— 
(1) IN
GENERAL.—Section 210(f)(1) of the 
Employee Retirement Income Security Act of 1974 
(29 U.S.C. 1060(f)(1)) is amended— 
(A) by striking ‘‘or’’ at the end of subpara-
graph (B); 
(B) by striking the period at the end of 
subparagraph (C) and inserting ‘‘; or’’; and 
(C) by inserting after subparagraph (C) 
the following new subparagraph: 
‘‘(D) that, as of January 1, 2000, was 
maintained by an employer— 
‘‘(i) described in section 501(c)(3) of 
the Internal Revenue Code of 1986, 
‘‘(ii) who has been in existence for at 
least 80 years, 
‘‘(iii) who conducts medical research 
directly or indirectly through grant mak-
ing, and 
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‘‘(iv) whose primary exempt purpose 
is to provide services with respect to moth-
ers and children.’’. 
(b) INTERNAL REVENUE CODE OF 1986.— 
(1) IRC IN GENERAL.—Section 414(y)(1) of the 
Internal Revenue Code of 1986 is amended— 
(A) by striking ‘‘or’’ at the end of subpara-
graph (B); 
(B) by striking the period at the end of 
subparagraph (C) and inserting ‘‘; or’’; and 
(C) by inserting after subparagraph (C) 
the following new subparagraph: 
‘‘(D) that, as of January 1, 2000, was 
maintained by an employer— 
‘‘(i) described in section 501(c)(3), 
‘‘(ii) who has been in existence for at 
least 80 years, 
‘‘(iii) who conducts medical research 
directly or indirectly through grant mak-
ing, and 
‘‘(iv) whose primary exempt purpose 
is to provide services with respect to moth-
ers and children.’’. 
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(c) EFFECTIVE DATE.—The amendments made by 
subsections (a) and (b) shall take effect with respect to 
plan years beginning after December 31, 2018. 
Æ 
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