The Multiemployer Plan Relief Act proposes to amend the Internal Revenue Code of 1986, specifically Section 414A(c)(3), to provide an important exemption for certain retirement plans. This legislation aims to establish an exception for multiemployer plans from the federal requirements related to automatic enrollment. Currently, governmental and church plans are exempt from these automatic enrollment provisions; this bill would extend that same exemption to multiemployer plans. By doing so, it would relieve these plans from the administrative burden of automatically enrolling participants. The amendments made by this act are slated to take effect for taxable years beginning after December 31, 2024 .