Contact Congress about S. 2365: Small Nonprofit Retirement Security Act of 2025

Small nonprofits could get federal help to start retirement plans or add automatic sign-up. The help would lower the Social Security payroll tax they pay as employers, up to the amount they owe for the year.

Modern Action explains legislation in plain English, helps you choose whether to support, oppose, or ask for changes, and drafts a message tied to the bill, your stance, and the elected officials who can act on it.

Small Nonprofit Retirement Security Act of 2025 is a Senate bill in committee. The latest recorded action: Read twice and referred to the Committee on Finance.

Latest action on S. 2365: Read twice and referred to the Committee on Finance.

Who this affects: This bill mainly affects small tax-exempt nonprofits that want to start or improve retirement plans for their workers. It could also affect employees at those nonprofits if the tax help makes their employer more likely to offer a plan or automatic sign-up. The Internal Revenue Service would have to handle the tax credit rules. The Social Security trust funds would be repaid from general federal money for any payroll tax revenue lost under the bill.

Why this matters: Many small nonprofits may struggle to pay the upfront costs of offering retirement plans, and current income tax credits may not help them. This bill would give them a way to use those credits through payroll taxes they already pay. That could help more nonprofit workers save for retirement. The bill also matters for federal finances because payroll tax money would be replaced with money from the general fund.

Key provisions in S. 2365

• Small tax-exempt nonprofits could use the small employer credit for starting a pension or retirement plan. The group must be a 501(c) organization that is exempt from tax under section 501(a).
• The same nonprofits could also use the credit for adding automatic enrollment. Automatic enrollment means workers are signed up for retirement saving unless they opt out.
• These nonprofits would use the credits to lower employer Social Security payroll taxes. They would not use them as income tax credits.
• A nonprofit could not use more credit than the Social Security payroll tax it paid that year. This cap applies each year.
• The change would start with tax years that begin after December 31, 2024.

How Modern Action helps you take action on S. 2365

You do not have to start with a blank letter. Modern Action turns the bill, your position, and the relevant congressional context into a message you can edit and send. The goal is to make contacting Congress clear, specific, and useful without forcing you to parse bill text or figure out the right office on your own.

Questions people ask about S. 2365

What is S. 2365?

Small nonprofits could get federal help to start retirement plans or add automatic sign-up. The help would lower the Social Security payroll tax they pay as employers, up to the amount they owe for the year.

How do I support or oppose S. 2365?

Choose support, oppose, or ask for changes on Modern Action. The action flow drafts the message for you and keeps the wording tied to this bill.

Who should I contact about S. 2365?

Modern Action uses your location to route the action to the congressional offices relevant to the bill and your representation.

Can Modern Action explain S. 2365 before I act?

Yes. Modern Action gives you a plain-English summary, current status, and action context before you send anything.