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HR 4027 103th Congress House

To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property damaged in a Presidentially-declared…

Official title: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property da… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property damaged in a Presidentially-declared disaster.

Introduced: March 11, 1994 See on congress.gov
Taxation Disaster reliefDisastersEmergency ManagementExcise tax
More subjectsShow fewer subjects
Income taxIndividual retirement accountsLabor and EmploymentLossesPension fundsTax exclusionTax penaltiesTax-deferred compensation plansTrusts and trustees
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 11, 1994
Referred to the House Committee on Ways and Means.
Mar 11, 1994
Introduced in House
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 Latest action March 11, 1994

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 certain retirement plans to pay for the repair or replacement of qualified disaster-damaged property.

 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. 4027: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property damaged in a Presidentially-declared disaster.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-4027/
MLA
"H.R. 4027: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property damaged in a Presidentially-declared disaster.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-4027/.
Bluebook (legal)
H.R. 4027, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-4027/.
Markdown link
[H.R. 4027: To amend the Internal Revenue Code of 1986 to allow penalty-free withdrawals from certain retirement plans for the repair or replacement of certain property damaged in a Presidentially-declared disaster.](https://openamerica.io/bill/103-HR-4027/)
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