Church Plan Clarification Act of 2015

(This measure has not been amended since it was introduced. The summary has been expanded because action occurred on the measure.) Church Plan Clarification Act of 2015 (Sec. 2) This bill amends the Internal Revenue Code, with respect to the tax treatment of church pension plans, to: (1) provide that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it for pension benefit rules and testing purposes unless one such organization provides at least 80% of the operating funds for the other organization during the recipient organization's preceding tax year and there is a degree of common management or supervision between the organizations, and (2) allow transfers and mergers of qualified church retirement plans without tax consequences. The bill amends the Tax Equity and Fiscal Responsibility Act of 1982 to adopt benefit accrual limitations for church defined benefits plans established before 1982. The bill also: (1) preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding that would prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement; and (2) allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).