United States · Bill · S
S. 343 (109th)
Capital Construction Fund Qualified Withdrawal Act of 2005
Introduced
10 February 2005
Last action
10 February 2005 · Introduced
Status
Read twice and referred to the Committee on Finance.
Sponsors
Sen. Wyden, Ron [D-OR], Sen. Smith, Gordon H. [R-OR]
Subjects
Taxation
Source updated
15 August 2025
Summary
Capital Construction Fund Qualified Withdrawal Act of 2005 - Amends the Merchant Marine Act and the Internal Revenue Code to permit as qualified withdrawals from fishing capital construction funds any money used by retiring fishermen for the following purposes: (1) retiring an owner's commercial fishing vessels and related commercial fishing permits; (2) making a rollover contribution into an owner's individual retirement plan; (3) making a payment of an industry fee authorized by the fishing capacity reduction program; (4) acquiring a vessel monitoring system as a safety improvement for a fishing vessel; and (5) acquiring or constructing fishing gear designed to minimize or avoid bycatch.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 February 2005
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
10 February 2005
Introduced
Sponsor introductory remarks on measure. (CR S1271-1272)
Source: IntroReferral
10 February 2005
Introduced
Introduced in Senate
Source: IntroReferral
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · 10 February 2005 · Download file
Documents
3 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN · 10 February 2005
Introduced in Senate (PDF)
Introduced in Senate · EN · 10 February 2005
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Introduced in Senate
summary · EN · 10 February 2005
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Wyden, Ron [D-OR] · D · Sponsor
- Sen. Smith, Gordon H. [R-OR] · R · Sponsor
- · ssfi00 · Standing
Related records
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/109th-congress/senate-bill/343
- Open data entity: https://api.congress.gov/v3/bill/109/s/343
- us · 109-s-343 · source updated 15 August 2025