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HR 903 100th Congress House Taxation Annuities Employee benefit plans Home ownership Housing and Housing Finance Housing finance Income tax Labor and Employment Tax-deferred compensation plans

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.

Introduced: January 29, 1987 See on congress.gov
This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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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 Plain-English summary Congressional Research Service

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.

What's happening now January 29, 1987

Referred to House Committee on Ways and Means.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
H.R. 903, 100th Cong. (2026), https://openamerica.io/bill/100-HR-903/.
Markdown link
[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/)
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