HR 235 · 102th Congress · Taxation
To restore 10-year averaging and capital gains treatment for lump sum distributions from qualified pension plans.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(1991-01-03)
Plain Language Summary
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Repeals certain provisions of the Tax Reform Act of 1986 to restore the ten-year averaging and capital gains treatment for lump sum distributions from qualified pension plans.…
Summarized by Claude AI · Non-partisan · For informational purposes only