The changes apply to tax years beginning after December 31, 2026
What the document says“The amendments made by this section (other than the amendments made by subsection (c)) shall apply to taxable years beginning after December 31, 2026.”
The section applies its amendments, other than the verification changes, to taxable years beginning after December 31, 2026, and also changes section 5000A(d)(3) of the Internal Revenue Code of 1986 to name an eligible alien in place of an alien lawfully present.
What the document actually says“The amendments made by this section (other than the amendments made by subsection (c)) shall apply to taxable years beginning after December 31, 2026.”
The changes start with tax years that begin after December 31, 2026. One part is treated apart.
That part is the checking rule. It starts with plan years from January 1, 2027. Both dates are fixed in the law.
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