Small Nonprofit Retirement Security Act of 2025

Lets certain small, tax-exempt employers claim two existing retirement plan credits (startup and auto-enrollment credits) as payroll-tax credits instead of income-tax credits, but only up to the payroll tax the employer actually owes in that year. The change includes rules for which employers qualify, how to measure the payroll tax cap, an effective date provision, and a requirement that the Treasury transfer funds to the Social Security trust funds to replace any lost payroll-tax receipts.