United States · Bill · HR
H.R. 1074 (102nd)
Individual Retirement Options Improvement Act of 1991
Introduced
21 February 1991
Last action
—
Status
Referred to the House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
26 August 2025
Summary
Individual Retirement Options Improvement Act of 1991 - Amends the Internal Revenue Code to exempt from the ten percent penalty tax on early distributions from qualified retirement plans: (1) first-time homebuyer distributions; (2) qualified higher education expenses; and (3) qualified catastrophic illness expenses. Allows an additional deduction for 50 percent of the contributions made to individual retirement plans.
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Timeline
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Votes
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Versions
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Documents
2 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN
Introduced in House
summary · EN · 21 February 1991
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/1074
- Open data entity: https://api.congress.gov/v3/bill/102/hr/1074