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HR 1094 103th Congress House Taxation Income tax Individual retirement accounts Tax deductions Tax penalties Tax-deferred compensation plans Unemployed Unemployment insurance

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

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

Introduced: February 24, 1993 See on congress.gov
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This bill died when the 103rd Congress ended
It never became law before the 103rd Congress (1993–1994) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 24, 1993
Referred to the House Committee on Ways and Means.
Feb 24, 1993
Sponsor introductory remarks on measure. (CR E437)
Feb 24, 1993
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exempt from the additional tax on early distributions from retirement plans distributions to involuntarily unemployed individuals.

Provides a method for such individuals to recontribute distributions and makes the recontributions deductible.

What's happening now February 24, 1993

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 2
All 2 Democratic 2
D
Scott, Robert C. "Bobby"
Virginia · Jul 13, 1993
 D
Velázquez, Nydia M.
New York · Jul 13, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1094: To amend the Internal Revenue Code of 1986 to provide that distributions to involuntarily unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-1094/
MLA
"H.R. 1094: To amend the Internal Revenue Code of 1986 to provide that distributions to involuntarily unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-1094/.
Bluebook (legal)
H.R. 1094, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-1094/.
Markdown link
[H.R. 1094: To amend the Internal Revenue Code of 1986 to provide that distributions to involuntarily unemployed individuals from individual retirement accounts will not be subject to the additional tax on early distributions.](https://openamerica.io/bill/103-HR-1094/)
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