Below is a table providing descriptions and effective dates for the provisions contained in the Setting Every Community Up for Retirement Enhancement (SECURE) Act, along with additional retirement-based revenue provisions that were incorporated into the Further Consolidated Appropriations Act, 2020 (H.R. 1865).
The SECURE Act was incorporated into Division O of H.R. 1865, while the Bipartisan American Miners Act was added in Division M and Disaster Relief Assistance was added in Division Q. H.R. 1865 was signed into law by President Trump on Dec. 20, 2019, making that the day of enactment (P.L. 116-94). For a print version of this chart, click here.
Division M: Bipartisan American Miners Act
Division O: SECURE Act
Title 1: Expanding and Preserving Retirement Savings
Division Q of Appropriations Act (H.R. 1865)
Title II: Disaster Tax Relief