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HR 5790 102th Congress House Taxation Annuities Income tax Individual retirement accounts Labor and Employment Tax exclusion Tax-deferred compensation plans Withholding tax

To repeal the mandatory 20 percent income tax withholding on eligible rollover distributions which are not rolled over.

Introduced: August 6, 1992 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
Aug 6, 1992
Referred to the House Committee on Ways and Means.
Aug 6, 1992
Introduced in House
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 Plain-English summary Congressional Research Service

Repeals provisions of the Unemployment Compensation Amendments of 1992 which require 20 percent income tax withholding on eligible rollover distributions of pension plans which are not rolled over into eligible retirement plans. Requires the Internal Revenue Code to be applied as if such provisions had never been enacted.

What's happening now August 6, 1992

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Schumer, Charles E.
New York · Sep 17, 1992
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5790: To repeal the mandatory 20 percent income tax withholding on eligible rollover distributions which are not rolled over.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-5790/
MLA
"H.R. 5790: To repeal the mandatory 20 percent income tax withholding on eligible rollover distributions which are not rolled over.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-5790/.
Bluebook (legal)
H.R. 5790, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-5790/.
Markdown link
[H.R. 5790: To repeal the mandatory 20 percent income tax withholding on eligible rollover distributions which are not rolled over.](https://openamerica.io/bill/102-HR-5790/)
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