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HR 527 103th 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: January 21, 1993 Introduced by: Neal, Richard E. Democratic · Massachusetts 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 21, 1993
Referred to the House Committee on Ways and Means.
Jan 21, 1993
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 six-year period beginning on the date three 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 January 21, 1993

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. 527: To amend the Internal Revenue Code of 1986 to permit individuals who withdrew certain amounts from individual retirement accounts to recontribute such amounts.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-527/
MLA
"H.R. 527: To amend the Internal Revenue Code of 1986 to permit individuals who withdrew certain amounts from individual retirement accounts to recontribute such amounts.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-527/.
Bluebook (legal)
H.R. 527, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-527/.
Markdown link
[H.R. 527: 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/103-HR-527/)
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