HR 235 · 102th Congress · Taxation

To restore 10-year averaging and capital gains treatment for lump sum distributions from qualified pension plans.

Introduced 1991-01-03· Sponsored by Rep. Volkmer, Harold L. [D-MO-9]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-01-03)

Plain Language Summary

[AI summary unavailable — showing source text] 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