United States · Bill · HR
H.R. 2478 (102nd)
Individual Retirement Account Restoration and Improvement Act
Introduced
29 May 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 Account Restoration and Improvement Act - Amends the Internal Revenue Code to remove limitations on the deductibility of contributions to individual retirement plans by active participants in employer-maintained plans. Allows penalty-free withdrawals from such plans for catastrophic expenses for personal, custodial, and medical care of an ill individual if such individual is a beneficiary or the spouse, parent, or dependent of such beneficiary.
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Timeline
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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 · 29 May 1991
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/102nd-congress/house-bill/2478
- Open data entity: https://api.congress.gov/v3/bill/102/hr/2478