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HR 94 103th Congress House

To repeal the provisions of the Unemployment Compensation Amendments of 1992 which provide for optional trustee-to-trustee transfers of eligible rollover distributions and impose a withholding tax on…

Official title: To repeal the provisions of the Unemployment Compensation Amendments of 1992 which provide for optional trustee-to-trustee transfers of eligible rollover distr… Show full official titleShow less

Official title: To repeal the provisions of the Unemployment Compensation Amendments of 1992 which provide for optional trustee-to-trustee transfers of eligible rollover distributions and impose a withholding tax on distributions not so transferred.

Introduced: February 2, 1993 See on congress.gov
Taxation AnnuitiesIncome taxIndividual retirement accountsLabor and Employment
More subjectsShow fewer subjects
Tax exclusionTax-deferred compensation plansTrusts and trusteesWithholding tax
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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 5, 1993
Referred to the House Committee on Ways and Means.
Jan 5, 1993
Introduced in House
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 Latest action January 5, 1993

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Repeals specified portions of the Unemployment Compensation Amendments of 1992 (Public Law 102-318) which: (1) provide for optional trustee-to-trustee transfers of eligible rollover distributions; and (2) impose a withholding tax on distributions not so transferred.

Requires the Internal Revenue Code to be applied and administered as if such provisions (and the amendments made by such provisions) had not been enacted.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1 Republican 1 Independent 1
D
Schumer, Charles E.
New York · Apr 21, 1993
 R
Smith, Christopher H.
New Jersey · Apr 21, 1993
 I
Sanders, Bernard
Vermont · Mar 9, 1993
BALLENGER, CASS
· Feb 2, 1993
BEREUTER, DOUGLAS
· Feb 2, 1993
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 94: To repeal the provisions of the Unemployment Compensation Amendments of 1992 which provide for optional trustee-to-trustee transfers of eligible rollover distributions and impose a withholding tax on distributions not so transferred.. 103rd Congress. Open America. https://openamerica.io/bill/103-HR-94/
MLA
"H.R. 94: To repeal the provisions of the Unemployment Compensation Amendments of 1992 which provide for optional trustee-to-trustee transfers of eligible rollover distributions and impose a withholding tax on distributions not so transferred.." 103rd Congress, 2026, Open America, https://openamerica.io/bill/103-HR-94/.
Bluebook (legal)
H.R. 94, 103rd Cong. (2026), https://openamerica.io/bill/103-HR-94/.
Markdown link
[H.R. 94: To repeal the provisions of the Unemployment Compensation Amendments of 1992 which provide for optional trustee-to-trustee transfers of eligible rollover distributions and impose a withholding tax on distributions not so transferred.](https://openamerica.io/bill/103-HR-94/)
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