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HR 4529 102th Congress House

To amend the Internal Revenue Code of 1986 to provide that distributions to unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.

Introduced: March 31, 1992 See on congress.gov
Taxation Income taxIndividual retirement accountsTax exclusionTax penalties
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Tax-deferred compensation plansUnemployedUnemployment insurance
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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
Mar 20, 1992
Referred to the House Committee on Ways and Means.
Mar 20, 1992
Introduced in House
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 Latest action March 20, 1992

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow penalty-free distributions from retirement plans to individuals during any period for which such individuals: (1) are receiving unemployment compensation; and (2) would have been entitled to unemployment compensation, but for termination of the period during which compensation was payable or exhaustion of such individual's rights to compensation.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Norton, Eleanor Holmes
District of Columbia · Mar 31, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4529: To amend the Internal Revenue Code of 1986 to provide that distributions to unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-4529/
MLA
"H.R. 4529: To amend the Internal Revenue Code of 1986 to provide that distributions to unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-4529/.
Bluebook (legal)
H.R. 4529, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-4529/.
Markdown link
[H.R. 4529: To amend the Internal Revenue Code of 1986 to provide that distributions to unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.](https://openamerica.io/bill/102-HR-4529/)
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