HR 903
100th Congress
House
A bill to amend the Internal Revenue Code of 1954 to permit pension and annuity plans to make distributions to participants for purposes of acquiring a principal residence.
Taxation
AnnuitiesEmployee benefit plansHome ownershipHousing and Housing Finance
More subjectsShow fewer subjects
Housing financeIncome taxLabor and EmploymentTax-deferred compensation plans
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 29, 1987
Referred to House Committee on Ways and Means.
Jan 29, 1987
Introduced in House
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Latest action
Referred to House Committee on Ways and Means.
Plain-English summary
Amends the Internal Revenue Code to permit qualified pension and annuity plans to make distributions to participants for purposes of acquiring, constructing, or rehabilitating a dwelling unit if: (1) within a reasonable period of time such dwelling unit is to be used as the principal residence of the participant; and (2) such participant has not previously received a distribution for such purposes.
Committees of jurisdiction
1
Cosponsors
2
Cite this page
U.S. Congress. (2026). H.R. 903: A bill to amend the Internal Revenue Code of 1954 to permit pension and annuity plans to make distributions to participants for purposes of acquiring a principal residence.. 100th Congress. Open America. https://openamerica.io/bill/100-HR-903/
"H.R. 903: A bill to amend the Internal Revenue Code of 1954 to permit pension and annuity plans to make distributions to participants for purposes of acquiring a principal residence.." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-903/.
H.R. 903, 100th Cong. (2026), https://openamerica.io/bill/100-HR-903/.
[H.R. 903: A bill to amend the Internal Revenue Code of 1954 to permit pension and annuity plans to make distributions to participants for purposes of acquiring a principal residence.](https://openamerica.io/bill/100-HR-903/)