There doesn’t appear to be any mention of changes to 401Ks/IRAs in the amended version of the House bill.
However, a link to the Senate bill amendments (of which there are 355) does mention changes to them. Specific items of interest are:
Hatch Amendment #2 to Chairman’s mark of “Tax Cuts and Jobs Act.”
Cosponsors:
Short Title: An amendment to the catch up contribution rules for section 401(k), 403(b) and 457)(b)
retirement savings plans.
Description of Amendment: This amendment would require all catch up contributions to section 401(k),
403(b) and 457(b) retirement savings plans to be Roth only, and increase the $6,000 catch up contribution
annual limit applicable to such plans to $9,000.
Offset: This amendment is expected to raise revenue in the 10-year budget window.
Cantwell Amendment #3 to The Chairman’s Mark of the “Tax Cuts and Jobs Act”
Short Title: Expansion of Retirement Savings Opportunities for Americans
Co-Sponsor: Stabenow
Description of Amendment:
Increase annual pre-tax basis contribution limits for 401(k) plans to $24,000 annually
Allow an additional tax credit for employers equal to a percentage of the employer’s
matching contribution
Employers who do not offer a retirement savings plan would automatically enroll their
workers in payroll deduction contributions to an IRA. Contributions would be set at a
default rate that would escalate after the initial year of participation. Workers would be
able to opt-out of the program and make no contributions, or to select a different savings
rate, and they will be able to choose their investments.
Offset: TBD
[NOTE – Amendment sponsor reserves the right to modify the amendment for technical, revenue
related, germaneness, or other purposes.]
Hatch Amendment #3 to Chairman’s mark of “Tax Cuts and Jobs Act.”
Cosponsors:
Short Title: An amendment to certain rules relating to Individual Retirement Accounts (IRAs).
Description of Amendment: An amendment to repeal of special rule permitting recharacterization of
Roth IRA contributions as traditional IRA contributions.
Offset: This amendment is expected to raise revenue in the 10-year budget window.
Burr Amendment #4 to the Tax Cuts and Jobs Act
Short Title: 529 financial planning
Description: Under current law, a nonqualified distribution from a 529 college savings account is subject
to a 10% penalty and the distribution is treated as regular. This amendment would allow unused savings
in 529 accounts to be ‘rolled over’ into Roth IRAs. To avoid the 10% penalty, savings must be rolled over
into the Roth IRA of the 529 account owner or beneficiary, and the 529 account must have been opened
for at least 10 years. Rollovers would be treated would be subject to Roth contribution limit.
Offset: TBD
[NOTE – Amendment sponsors reserve the right to modify the amendment for technical, revenue
neutrality, or other purposes.]
http://online.wsj.com/public/resources/documents/MasterTaxAmendments.pdf