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HR 2756 112th Congress House

Individual Recovery Assistance Act of 2011

Official title: To amend the Internal Revenue Code of 1986 to waive the 10 percent penalty on distributions from qualified retirement plans for mortgage payments on qualified … Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to waive the 10 percent penalty on distributions from qualified retirement plans for mortgage payments on qualified residences and in respect of unemployment and to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75.

Introduced: August 1, 2011 Introduced by: Latta, Robert E. Republican · Ohio See on congress.gov
Taxation Employee benefits and pensionsHousing finance and home ownershipSales and excise taxesUnemployment
This bill died when the 112th Congress ended
It never became law before the 112th Congress (2011–2012) 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
Aug 1, 2011
Referred to the House Committee on Ways and Means.
Aug 1, 2011
Introduced in House
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 Latest action August 1, 2011

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Individual Recovery Assistance Act of 2011 - Amends the Internal Revenue Code to: (1) suspend for a one-year period the penalty on premature distributions from tax-exempt pension plans for mortgage payments or as unemployment compensation, and (2) increase from 70-1/2 to 75 the age at which taxpayers must begin taking taxable distributions from their pension plans.

 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. 2756: Individual Recovery Assistance Act of 2011. 112th Congress. Open America. https://openamerica.io/bill/112-HR-2756/
MLA
"H.R. 2756: Individual Recovery Assistance Act of 2011." 112th Congress, 2026, Open America, https://openamerica.io/bill/112-HR-2756/.
Bluebook (legal)
H.R. 2756, 112th Cong. (2026), https://openamerica.io/bill/112-HR-2756/.
Markdown link
[H.R. 2756: Individual Recovery Assistance Act of 2011](https://openamerica.io/bill/112-HR-2756/)
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