A bill to amend the Internal Revenue Code of 1954 to provide that employees receiving lump sums from tax-free pension or annuity plans on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount in reinvested in another such plan.

referredUnited States· United States Congress· EN

Introduced

23 January 1975

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Provides that employees receiving lump sums from pension or annuity plans qualifying for tax-free treatment under the Internal Revenue Code on account of separation from employment shall not be taxed at the time of distribution to the extent that an equivalent amount is reinvested in another such plan.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

Introduced in House
summary · EN · 23 January 1975
Open at official source

Related records

No cross-record relationships stored yet.

Sources

PoliticalRepo is an index and interpretation layer, not the authoritative legal source.

Official source: https://www.congress.gov/bill/94th-congress/house-bill/2009
Open data entity: https://api.congress.gov/v3/bill/94/hr/2009