A bill to amend the Internal Revenue Code of 1986 to provide that individuals who separated from service on account of early retirement before the date of the enactment of the Tax Reform Act of 1986 will be exempt from the additional tax on early distributions from qualified retirement plans.

referredUnited States· United States Congress· EN

Introduced

17 June 1987

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to exclude from the ten percent additional tax on early distributions from qualified retirement plans any distributions to an employee who separated from service on account of early retirement before the enactment of the Tax Reform Act of 1986.

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Timeline

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 17 June 1987
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/2702
Open data entity: https://api.congress.gov/v3/bill/100/hr/2702