HR 926 · 102th Congress · Taxation

To amend the Internal Revenue Code of 1986 to exempt distributions to members of the reserves while on active duty from the additional tax on early distributions from qualified retirement plans.

Introduced 1991-02-06· Sponsored by Rep. Rowland, J. Roy [D-GA-8]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the House Committee on Ways and Means.(1991-02-06)

Plain Language Summary

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to exempt distributions from qualified retirement plans to members of the Armed Forces reserves while such members are on active duty from the ten percent additional tax on early distributions.…

Summarized by Claude AI · Non-partisan · For informational purposes only