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.

Summary

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.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 3 March 2005

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• Introduced in House (PDF)

  Introduced in House · EN · 3 March 2005

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• Introduced in House

  summary · EN · 3 March 2005

  Open at official source

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