The public record · 119th Congress

SMART Savings Act of 2026

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Other titles

the names this measure carries besides the one at the top of this page, each with the record's own label for it. The collection includes titles given to parts of a bill as well as to the whole.

A bill to amend the Internal Revenue Code of 1986 to exempt individual account plans from certain prohibited transaction rules.Official Title as Introduced

SMART Savings Act of 2026Short Title(s) as Introduced

Simplifying Modern Access to Retirement Tools for Savings Act of 2026Short Title(s) as Introduced

Legislative history

S. 5204·Senate·Bill·Taxation

Sen. John Barrasso(Republican-Wyoming)·

Jul 30, 2026

SenateRead twice and referred to the Committee on Finance. (text: CR S4390)

Documents

Everything Congress printed about this measure. A bill is reprinted each time it changes, the Congressional Research Service summarizes each version, and the committee that reports a bill files its own written account of it.

Bill text

Jul 30, 2026As introduced in the Senate