To amend the Internal Revenue Code of 1986 to allow individuals who served in a combat zone as a member of the Armed Forces of the United States to make distributions from qualified retirement plans beginning at age 55 without being subject to the 10-percent additional tax for early withdrawal.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit members of the Armed Forces who have served in a combat zone to receive distributions from tax-qualified retirement plans at age 55 (currently, age 59 1/2) without incurring the ten percent penalty for early distributions.…