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HR 2865 114th Congress House Taxation Aviation and airports Bankruptcy Employee benefits and pensions Income tax exclusion Transportation employees

Technical Clarification to Public Law 113-243 Act of 2015

Introduced: June 23, 2015 Introduced by: Sessions, Pete Republican · Texas See on congress.gov
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This bill died when the 114th Congress ended
It never became law before the 114th Congress (2015–2016) 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 23, 2015
Referred to the House Committee on Ways and Means.
Jun 23, 2015
Introduced in House
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 Plain-English summary Congressional Research Service

Technical Clarification to Public Law 113-243 Act of 2015

This bill amends the FAA Modernization and Reform Act of 2012 with respect to rollovers to a traditional individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases.

A commercial airline employee shall be qualified for such a rollover if he or she had participated in a commercial airline's tax-exempt defined benefit pension plan that was terminated or otherwise restricted.

The bill prescribes a special rule for airline payments received by a qualified employee from an airline carrier resulting from a bankruptcy case filed after September 11, 2001, and before January 1, 2007, or on November 29, 2011.

Under this special rule, the period for a qualified airline employee to make a tax-exempt rollover of such a payment into a traditional IRA shall be extended to the period beginning on December 18, 2014, and ending 180 days after the enactment of this Act.

What's happening now June 23, 2015

Referred to the House Committee on Ways and Means.

 Related & companion bills 2
  • HR 2029 Related bill Consolidated Appropriations Act, 2016
  • S 1646 Identical bill Technical Clarification to Public Law 113-243 Act of 2015
 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. 2865: Technical Clarification to Public Law 113-243 Act of 2015. 114th Congress. Open America. https://openamerica.io/bill/114-HR-2865/
MLA
"H.R. 2865: Technical Clarification to Public Law 113-243 Act of 2015." 114th Congress, 2026, Open America, https://openamerica.io/bill/114-HR-2865/.
Bluebook (legal)
H.R. 2865, 114th Cong. (2026), https://openamerica.io/bill/114-HR-2865/.
Markdown link
[H.R. 2865: Technical Clarification to Public Law 113-243 Act of 2015](https://openamerica.io/bill/114-HR-2865/)
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