S.836: A bill to amend the Internal Revenue Code of 1986 to clarify the retirement income account rules relating to church-controlled organizations.

This bill modifies the tax rules for retirement accounts maintained by church-controlled organizations. The bill specifies that a retirement income account provided by a church or a convention or association of churches may cover (1) a duly ordained, commissioned, or licensed minister of a church in the exercise of his ministry, regardless of the source of his compensation; (2) an employee of a tax-exempt organization, whether a civil law...

(Source: Library of Congress)