To amend the Internal Revenue Code of 1986 to permit certain excess plan assets to be used for benefits for active employees, and for other purposes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to permit certain excess plan
assets to be used for benefits for active employees, and for other
purposes., changes federal law or congressional policy affecting federal agencies and legislative administrators. The main policy domain is Government Operations, Healthcare, Environment.
Who Benefits and How
federal agencies and legislative administrators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section S1: 1. Short title This Act may be cited as the Strengthening Benefit Plans Act of 2025.
- Section idc9adc76902734864bc3ee5add92a19da: 101. Transfer of excess health assets for funding active employee benefits Section 420 of the Internal Revenue Code of 1986 is amended by adding at the end the...
- Section id7f0cdfe5cd6c427abf352f531663ebc0: 201. Transfer of surplus defined benefit plan assets to defined contribution plan Section 401 of the Internal Revenue Code of 1986 is amended by redesignating...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to permit certain excess plan assets to be used for benefits for active employees, and for other purposes., changes federal law or congressional policy affecting federal agencies and legislative administrators.
Key Policy Areas
Government Operations, Healthcare, Environment
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to permit certain excess plan assets to be used for benefits for active employees, and for other purposes., changes federal law or congressional policy affecting federal agencies and legislative administrators.
Policy Domains
Whole bill
Identified Gains
- federal agencies and legislative administrators
Identified Costs
- federal implementing agencies
Sponsors
Legislative Progress
IntroducedMr. Scott of South Carolina (for himself, Mr. Cassidy, Mr. …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "the_secretary"
- → The Secretary identified in the operative section
- "the_administrator"
- → The Administrator identified in the operative section
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology