A bill to amend the Internal Revenue Code of 1954 to permit the tax-free rollover of partial distributions from qualified employer plans by increasing the limitations on the deduction for retirement savings.

openUnited States· United States Congress· EN

Introduced

3 March 1982

Last action

—

Status

See H.R.4961.

Summary

Amends the Internal Revenue Code to allow an income tax deduction for the rollover of partial distributions from qualified employer and government pension plans into an individual retirement account. Limits such deduction to the extent the amount of the distribution is includible in the gross income of the taxpayer.

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 3 March 1982
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/5715
Open data entity: https://api.congress.gov/v3/bill/97/hr/5715