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HR 5214 102th Congress House Taxation Income tax Individual retirement accounts Tax deductions Tax exclusion Tax penalties Tax-deferred compensation plans

To amend the Internal Revenue Code of 1986 to permit individuals who withdrew certain amounts from individual retirement accounts to recontribute such amounts.

Introduced: May 20, 1992 Introduced by: Neal, Richard E. Democratic · Massachusetts See on congress.gov
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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
May 20, 1992
Referred to the House Committee on Ways and Means.
May 20, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to allow an individual to recontribute a distribution from an individual retirement plan if: (1) such distribution is received during the four-year period beginning on the date two years before the date of the enactment of this Act; and (2) the ten-percent penalty tax on early distributions was imposed.

What's happening now May 20, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 5214: To amend the Internal Revenue Code of 1986 to permit individuals who withdrew certain amounts from individual retirement accounts to recontribute such amounts.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-5214/
MLA
"H.R. 5214: To amend the Internal Revenue Code of 1986 to permit individuals who withdrew certain amounts from individual retirement accounts to recontribute such amounts.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-5214/.
Bluebook (legal)
H.R. 5214, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-5214/.
Markdown link
[H.R. 5214: To amend the Internal Revenue Code of 1986 to permit individuals who withdrew certain amounts from individual retirement accounts to recontribute such amounts.](https://openamerica.io/bill/102-HR-5214/)
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