PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Congressional Research Service
Version 00 · Introduced in House · Feb 13, 2025
Susan Muffley Act of 2025
This bill restores the full vested monthly benefits for eligible participants of certain pension plans that were sponsored by Delphi Corporation and terminated as a result of General Motors' bankruptcy in 2009.
The Pension Benefit Guaranty Corporation (PBGC) must recalculate and adjust each plan participant's monthly benefits payment. The PBGC must also apply the recalculation to previously-made monthly payments and make a lump-sum payment for any additional benefits based on the recalculation.
The bill establishes and provides appropriations to a fund for the payment of these benefits and specifies how the lump-sum payments are treated for tax purposes.
People & committees
Rep. Turner, Michael R. [R-OH-10] · R–OH
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Jul 31, 2026. Consult Congress.gov for the current record.
AI Conversation Starters
Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.
Analyze H.R.1357 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
Examine H.R.1357 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.
Examine H.R.1357 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.
Examine H.R.1357 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.
PlainBill explanation
Based on the full Introduced in House · 2025-02-13 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Susan Muffley Act of 2025 would increase federally guaranteed pension payments for eligible participants and beneficiaries in six named pension plans by removing specified benefit limits. It would require payments for past shortfalls, with interest, and provide federal funding. Recipients could generally spread those payments across three years for income-tax purposes. People covered by specified General Motors union agreements providing supplemental pension benefits would be excluded.
This Act may be cited as the Susan Muffley Act of 2025.
the amount of monthly benefits shall be equal to the full vested plan benefit with respect to the participant.
if such section were applied without regard to the phase-in limit in subsection (b)(1) of such Act and the maximum guaranteed benefit limitation in subsection (b)(3) of such Act (including the accrued-at-normal limitation).
The covered plans specified in this paragraph are the following: (A) The Delphi Hourly-Rate Employees Pension Plan. (B) The Delphi Retirement Program for Salaried Employees. (C) The PHI Non-Bargaining Retirement Plan. (D) The ASEC Manufacturing Retirement Program. (E) The PHI Bargaining Retirement Plan. (F) The Delphi Mechatronic Systems Retirement Program.
the corporation shall increase each lump-sum payment made under this subparagraph to account for foregone interest
There is appropriated from the general fund such amounts as are necessary
Unless the taxpayer elects (at such time and in such manner as the Secretary may provide) to have this paragraph not apply with respect to any lump-sum payment under subsection (a)(2)(B), the amount of such payment shall be included in the taxpayer’s gross income ratably over the 3-taxable-year period beginning with the taxable year in which such payment is received.
is not covered by the 1999 agreements between General Motors and various unions providing a top-up benefit to certain hourly employees who were transferred from the General Motors Hourly-Rate Employees Pension Plan to the Delphi Hourly-Rate Employees Pension Plan.
The proposed benefit changes would apply only to six named plans: the Delphi hourly and salaried plans, the PHI non-bargaining and bargaining plans, the ASEC Manufacturing plan, and the Delphi Mechatronic Systems plan.
The covered plans specified in this paragraph are the following: (A) The Delphi Hourly-Rate Employees Pension Plan. (B) The Delphi Retirement Program for Salaried Employees. (C) The PHI Non-Bargaining Retirement Plan. (D) The ASEC Manufacturing Retirement Program. (E) The PHI Bargaining Retirement Plan. (F) The Delphi Mechatronic Systems Retirement Program.
Eligibility would require receiving payments or being eligible for future payments under a covered plan on the enactment date. Relevant payments could not exceed the person's full vested plan benefits. People covered by the specified 1999 General Motors union agreements providing supplemental benefits would be excluded.
an eligible participant or beneficiary is a participant or beneficiary who— (I) as of the date of the enactment of this Act, is in pay status under a covered plan or is eligible for future payments under such plan; (II) has received or will receive applicable payments in connection with such plan (within the meaning of clause (ii)) that does not exceed the full vested plan benefits of such participant or beneficiary; and (III) is not covered by the 1999 agreements between General Motors and various unions providing a top-up benefit to certain hourly employees who were transferred from the General Motors Hourly-Rate Employees Pension Plan to the Delphi Hourly-Rate Employees Pension Plan.
The bill would set guaranteed monthly benefits at its defined 'full vested plan benefit': the amount guaranteed under the federal pension law at plan termination without the specified phase-in and maximum-benefit limits, including the accrued-at-normal limitation. This definition removes specified limits; it does not expressly remove every rule governing guarantees.
the amount of monthly benefits shall be equal to the full vested plan benefit with respect to the participant.
The term full vested plan benefit means the amount of monthly benefits that would be guaranteed under section 4022 of ERISA as of the date of plan termination with respect to an eligible participant or beneficiary if such section were applied without regard to the phase-in limit in subsection (b)(1) of such Act and the maximum guaranteed benefit limitation in subsection (b)(3) of such Act (including the accrued-at-normal limitation).
The Pension Benefit Guaranty Corporation, the agency administering these guarantees, would have to recalculate eligible monthly benefits calculated before enactment and adjust subsequent payments as soon as practicable afterward.
the Pension Benefit Guaranty Corporation (in the section referred to as the corporation)
In any case in which the amount of monthly benefits with respect to an eligible participant or beneficiary described in paragraph (1) was calculated prior to the date of enactment of this Act, the corporation shall recalculate such amount pursuant to paragraph (1), and shall adjust any subsequent payments of such monthly benefits accordingly, as soon as practicable after such date.
Within 180 days after enactment, the corporation would have to make a lump-sum payment to each eligible person whose benefits were recalculated, consulting the Treasury and Labor secretaries. For a participant, the payment would equal full vested benefits for months when guaranteed benefits were paid before recalculation, minus applicable payments already made.
Not later than 180 days after the date of enactment of this Act, the corporation, in consultation with the Secretary of the Treasury and the Secretary of Labor, shall make a lump-sum payment to each eligible participant or beneficiary whose guaranteed benefits are recalculated under subparagraph (A)
in the case of an eligible participant, the excess of— (I) the total of the full vested plan benefits of the participant for all months for which such guaranteed benefits were paid prior to such recalculation, over (II) the sum of any applicable payments made to the eligible participant
For an eligible beneficiary, the lump sum would combine the participant's calculated shortfall, treating the participant as still receiving benefits, with the beneficiary's own shortfall for months when guaranteed benefits were paid before recalculation.
in the case of an eligible beneficiary, the sum of— (I) the amount that would be determined under clause (i) with respect to the participant of which the eligible beneficiary is a beneficiary if such participant were still in pay status; plus (II) the excess of— (aa) the total of the full vested plan benefits of the eligible beneficiary for all months for which such guaranteed benefits were paid prior to such recalculation, over (bb) the sum of any applicable payments made to the eligible beneficiary.
Payments counted for eligibility and the shortfall calculations would include the ordinary guaranteed pension payments and payments under section 4022(c), or otherwise received from the corporation in connection with plan termination. The ordinary guarantee means the guarantee calculated without this bill.
applicable payments to a participant or beneficiary in connection with a plan consist of the following: (I) Payments under the plan equal to the normal benefit guarantee of the participant or beneficiary. (II) Payments to the participant or beneficiary made pursuant to section 4022(c) or otherwise received from the corporation in connection with the termination of the plan.
The term normal benefit guarantee means the amount of monthly benefits guaranteed under such section with respect to an eligible participant or beneficiary without regard to this Act.
Each lump sum would include an additional amount for lost interest. The corporation would determine that amount using a calculation designed to reflect a 6 percent annual interest rate on each monthly underpayment before recalculation.
the corporation shall increase each lump-sum payment made under this subparagraph to account for foregone interest in an amount determined by the corporation designed to reflect a 6 percent annual interest rate on each past-due amount attributable to the underpayment of guaranteed benefits for each month prior to such recalculation.
The proposal would preserve previously determined allocations of pension assets and recoveries under the cited federal provisions. Existing corporation rules for benefits in terminated single-employer plans would continue to apply except where this section provides otherwise.
Nothing in this Act shall be construed to change the allocation of assets and recoveries under sections 4044(a) and 4022(c) of ERISA as previously determined by the Pension Benefit Guaranty Corporation (in the section referred to as the corporation) for the covered plans specified in paragraph (4), and the corporation’s applicable rules, practices, and policies on benefits payable in terminated single-employer plans shall, except as otherwise provided in this section, continue to apply with respect to such covered plans.
Decisions about recalculated benefits and past-due lump sums would be subject to review within the corporation. New determinations would use the same administrative review process as its other benefit determinations.
Any determination made by the corporation under this section concerning a recalculation of benefits or lump-sum payment of past-due benefits shall be subject to administrative review by the corporation. Any new determination made by the corporation under this section shall be governed by the same administrative review process as any other benefit determination by the corporation.
The bill would create a Treasury trust fund for the benefit changes and directly appropriate as much general-fund money as necessary for the specified benefit costs and related administration. It sets no fixed dollar amount. The Treasury secretary and corporation director would determine when and how much to credit to the fund.
There is established in the Treasury of the United States a trust fund to be known as the Delphi Full Vested Plan Benefit Trust Fund
There is appropriated from the general fund such amounts as are necessary for the costs of the payment of the portion of monthly benefits guaranteed to a participant or beneficiary pursuant to subsection (a) and for necessary administrative and operating expenses of the corporation relating to such payment. The Fund shall be credited with amounts from time to time as the Secretary of the Treasury, in conjunction with the Director of the corporation, determines appropriate, from the general fund of the Treasury.
Amounts in the Fund shall be available for the payment of the portion of monthly benefits guaranteed to a participant or beneficiary pursuant to subsection (a) and for necessary administrative and operating expenses of the corporation relating to such payment.
The corporation could issue regulations needed to carry out the section, consulting the Treasury and Labor secretaries. The bill permits regulations but does not require them.
The corporation, in consultation with the Secretary of the Treasury and the Secretary of Labor, may issue such regulations as necessary to carry out this section.
Generally, unless a taxpayer opted out, a past-due lump sum would be included evenly in gross income over three tax years, beginning with the year received. This changes when the payment is included in income; it does not make it tax-free.
Unless the taxpayer elects (at such time and in such manner as the Secretary may provide) to have this paragraph not apply with respect to any lump-sum payment under subsection (a)(2)(B), the amount of such payment shall be included in the taxpayer’s gross income ratably over the 3-taxable-year period beginning with the taxable year in which such payment is received.
If a taxpayer died before the three-year period ended, the remaining amount would generally be included in income for the year of death.
If the taxpayer dies before the end of the 3-taxable-year period described in paragraph (1), any amount to which paragraph (1) applies which has not been included in gross income for a taxable year ending before the taxable year in which such death occurs shall be included in gross income for such taxable year.
A surviving spouse could elect an exception to that accelerated income inclusion if the deceased taxpayer was an eligible participant using the three-year rule and the spouse was entitled to a corporation survivor benefit. Amounts otherwise scheduled for the participant's future tax years would instead be included in the spouse's corresponding tax years.
If— (i) a taxpayer with respect to whom paragraph (1) applies dies, (ii) such taxpayer is an eligible participant, (iii) the surviving spouse of such eligible participant is entitled to a survivor benefit from the corporation with respect to such eligible participant, and (iv) such surviving spouse elects (at such time and in such manner as the Secretary may provide) the application of this subparagraph, subparagraph (A) shall not apply and any amount which would have (but for such taxpayer’s death) been included in the gross income of such taxpayer under paragraph (1) for any taxable year beginning after the date of such death shall be included in the gross income of such surviving spouse for the taxable year of such surviving spouse ending with or within such taxable year of the taxpayer.
The supplied actions snapshot, updated July 31, 2026, records introduction in the House on February 13, 2025, and referral that day to the Education and Workforce and Ways and Means committees.
Source snapshot updated 2026-07-31T08:05:40Z.
2025-02-13: Introduced in House
2025-02-13: Referred to the Committee on Education and Workforce, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
A closer look
Reviewed version: Introduced in House · 2025-02-13. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or separate policy rider was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish absence in other versions or accompanying materials. The introduced text does not establish amendment attachment history.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No earmark was identified in the complete supplied introduced text under the stated definition. Statutory formula benefits are not automatically earmarks. This conclusion is limited to this version and does not establish absence in other versions or accompanying materials; the source set does not establish formal earmark status.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
Materially narrow exceptions and special treatment are identified below. This classification does not judge whether that treatment is justified.
The bill would grant a special exception to specified pension-guarantee limits for eligible participants and beneficiaries in six named plans. This is a narrow plan-specific benefit central to the bill's pension policy, with people covered by the specified General Motors supplemental-benefit agreements excluded.
the amount of monthly benefits shall be equal to the full vested plan benefit with respect to the participant.
if such section were applied without regard to the phase-in limit in subsection (b)(1) of such Act and the maximum guaranteed benefit limitation in subsection (b)(3) of such Act (including the accrued-at-normal limitation).
The covered plans specified in this paragraph are the following: (A) The Delphi Hourly-Rate Employees Pension Plan. (B) The Delphi Retirement Program for Salaried Employees. (C) The PHI Non-Bargaining Retirement Plan. (D) The ASEC Manufacturing Retirement Program. (E) The PHI Bargaining Retirement Plan. (F) The Delphi Mechatronic Systems Retirement Program.
is not covered by the 1999 agreements between General Motors and various unions providing a top-up benefit to certain hourly employees who were transferred from the General Motors Hourly-Rate Employees Pension Plan to the Delphi Hourly-Rate Employees Pension Plan.
Recipients of the bill's past-due lump sums would generally receive special tax timing: income inclusion spread evenly over three years unless they opted out. Death before the period ended would generally accelerate remaining income inclusion into the year of death. A surviving spouse could elect an exception if the deceased taxpayer was an eligible participant using the three-year rule and the spouse was entitled to a corporation survivor benefit; amounts scheduled for the participant's future tax years would instead be included in the spouse's corresponding tax years. These narrow tax provisions accompany the pension relief. The text does not establish how much tax any recipient would save.
Unless the taxpayer elects (at such time and in such manner as the Secretary may provide) to have this paragraph not apply with respect to any lump-sum payment under subsection (a)(2)(B), the amount of such payment shall be included in the taxpayer’s gross income ratably over the 3-taxable-year period beginning with the taxable year in which such payment is received.
If the taxpayer dies before the end of the 3-taxable-year period described in paragraph (1), any amount to which paragraph (1) applies which has not been included in gross income for a taxable year ending before the taxable year in which such death occurs shall be included in gross income for such taxable year.
If— (i) a taxpayer with respect to whom paragraph (1) applies dies, (ii) such taxpayer is an eligible participant, (iii) the surviving spouse of such eligible participant is entitled to a survivor benefit from the corporation with respect to such eligible participant, and (iv) such surviving spouse elects (at such time and in such manner as the Secretary may provide) the application of this subparagraph, subparagraph (A) shall not apply and any amount which would have (but for such taxpayer’s death) been included in the gross income of such taxpayer under paragraph (1) for any taxable year beginning after the date of such death shall be included in the gross income of such surviving spouse for the taxable year of such surviving spouse ending with or within such taxable year of the taxpayer.
Full text preserved for this analysis. Legislative record snapshot: Jul 31, 2026. How PlainBill uses AI