United States · Bill · HR
H.R. 4506 (100th)
Job Training Amendments to the IRA
Introduced
2 May 1988
Last action
—
Status
Referred to House Committee on Ways and Means.
Sponsors
—
Subjects
Discovery layer
Source updated
28 August 2025
Summary
Job Training Amendments to the IRA - Amends the Internal Revenue Code to exempt from the ten percent additional tax on early distributions from qualified retirement plans the first $4,000 distributed within two years for use by the taxpayer solely to obtain job training or retraining. Requires that the distributions be made in reasonable anticipation of unemployment or within two years after the taxpayer becomes unemployed.
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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 · 2 May 1988
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/100th-congress/house-bill/4506
- Open data entity: https://api.congress.gov/v3/bill/100/hr/4506