Labor & Employment

This bill exempts multiemployer pension plans from automatic enrollment requirements under the Internal Revenue Code. Specifically, it amends Section 414A(c)(3) to explicitly exclude multiemployer plans (defined under Section 414(f)) from rules requiring automatic enrollment in retirement plans. This change directly affects workers enrolled in union-sponsored multiemployer pension plans, allowing these plans to avoid automatic enrollment obligations. The amendment applies to taxable years beginning after December 31, 2024.

This bill changes SNAP (food stamp) eligibility rules for workers participating in strikes. It directly affects workers who are on strike by removing an exception that previously allowed them to keep SNAP benefits during labor actions. The key change removes language that let striking workers remain eligible, now making them ineligible to participate in SNAP solely because they are on strike. This is a concrete policy shift in the Food and Nutrition Act, changing who qualifies for food assistance during labor disputes.