HR 2360 · 108th Congress · Taxation

Capital Construction Fund Qualified Withdrawal Act of 2003

Introduced 2003-06-05· Sponsored by Rep. Capps, Lois [D-CA-23]· House

Bill Progress

Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.(2003-06-05)

Plain Language Summary

[AI summary unavailable — showing source text] Capital Construction Fund Qualified Withdrawal Act of 2003 - Amends the Merchant Marine Act and the Internal Revenue Code to permit as qualified withdrawals from fishing capital construction funds money used by retiring fishermen for the following purposes: (1) paying the net proceeds to a person retiring related commercial fishing vessels and permits; (2) making a rollover contribution into an owner's individual retirement plan; (3) making a payment of an industry fee authorized by the fishing capacity reduction program; and (4) acquiring a vessel monitoring system or the aquisition or construction of fishing gear designed to minimize or avoid bycatch.…

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

Cosponsors (10)

9 Democrats1 Republican