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HR 3215 106th Congress House Taxation Annuities Disaster relief Disasters Emergency Management Income tax Individual retirement accounts Labor and Employment Losses Personal income tax Tax deductions Tax exclusion Tax penalties Tax-deferred compensation plans

To amend the Internal Revenue Code of 1986 to allow penalty-free distributions from qualified retirement plans of individuals residing in Presidentially declared disaster areas and to allow relief…

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To amend the Internal Revenue Code of 1986 to allow penalty-free distributions from qualified retirement plans of individuals residing in Presidentially declared disaster areas and to allow relief from certain limitations on the deductibility of casualty losses sustained in such disaster areas.

Introduced: November 3, 1999 See on congress.gov
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Nov 3, 1999
Referred to the House Committee on Ways and Means.
Nov 3, 1999
Introduced in House
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code, with respect to exceptions to 10-percent additional tax on early distributions from qualified retirement plans, to allow penalty-free distributions from such plans (used within 90 days of distribution) for individuals residing in presidentially declared disaster areas.

Makes the current casualty loss limitation of ten percent of adjusted gross income inapplicable to losses incurred in such areas after July 31, 1999. Reduces a taxpayer's gross income by the amount of such disaster loss deduction (thereby making the deduction available to both itemizing and non-itemizing taxpayers).

What's happening now November 3, 1999

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
Scott, Robert C. "Bobby"
Virginia · Nov 3, 1999
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APA
U.S. Congress. (2026). H.R. 3215: To amend the Internal Revenue Code of 1986 to allow penalty-free distributions from qualified retirement plans of individuals residing in Presidentially declared disaster areas and to allow relief from certain limitations on the deductibility of casualty losses sustained in such disaster areas.. 106th Congress. Open America. https://openamerica.io/bill/106-HR-3215/
MLA
"H.R. 3215: To amend the Internal Revenue Code of 1986 to allow penalty-free distributions from qualified retirement plans of individuals residing in Presidentially declared disaster areas and to allow relief from certain limitations on the deductibility of casualty losses sustained in such disaster areas.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-3215/.
Bluebook (legal)
H.R. 3215, 106th Cong. (2026), https://openamerica.io/bill/106-HR-3215/.
Markdown link
[H.R. 3215: To amend the Internal Revenue Code of 1986 to allow penalty-free distributions from qualified retirement plans of individuals residing in Presidentially declared disaster areas and to allow relief from certain limitations on the deductibility of casualty losses sustained in such disaster areas.](https://openamerica.io/bill/106-HR-3215/)
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