(a) In general
Section 414A(c)(3) of the Internal Revenue Code of 1986 is amended—
(1) in the heading, by striking and church plans and inserting church plans, and multiemployer plans, and
(2) by striking or any church plan (within the meaning of section 414(e)) and inserting any church plan (within the meaning of section 414(e)), or any multiemployer plan (as defined in section 414(f))..
(b) Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.