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HR 2340 108th Congress House Taxation Income tax Individual retirement accounts Labor and Employment Pension funds Tax-deferred compensation plans

To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or…

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To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.

Introduced: June 4, 2003 See on congress.gov
This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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
Jun 4, 2003
Referred to the House Committee on Ways and Means.
Jun 4, 2003
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to repeal the current required beginning date for distributions from individual retirement plans and distributions of elective deferrals under qualified cash or deferred arrangements and make the required beginning date the date of the death of the employee.

What's happening now June 4, 2003

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. 2340: To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.. 108th Congress. Open America. https://openamerica.io/bill/108-HR-2340/
MLA
"H.R. 2340: To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-HR-2340/.
Bluebook (legal)
H.R. 2340, 108th Cong. (2026), https://openamerica.io/bill/108-HR-2340/.
Markdown link
[H.R. 2340: To amend the Internal Revenue Code of 1986 to repeal the required beginning date for distributions from individual retirement plans and for distributions of elective deferrals under qualified cash or deferred arrangements.](https://openamerica.io/bill/108-HR-2340/)
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