3.0.0 2835 2023-01-14T22:48:46Z 2023-01-14T22:48:46Z Senate S S 2004-09-23 108 ssfi00 Finance Committee Senate Standing Referred to 2004-09-23T19:46:42Z 108 5094 HR 2004-09-15 Referred to the House Committee on Ways and Means. Related bill CRS 2004-09-23 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2004-09-23 Sponsor introductory remarks on measure. (CR 9/24/2004 S9614-9615) IntroReferral B00100 9 Library of Congress 2004-09-23 Introduced in Senate IntroReferral 10000 9 Library of Congress G000352 Sen. Graham, Bob [D-FL] DANIEL GRAHAM D FL ROBERT N N000032 Sen. Nelson, Bill [D-FL] CLARENCE NELSON D FL WILLIAM 2004-09-23 True Taxation Annuities Disaster relief Disasters Emergency Management Income tax Individual retirement accounts Labor and Employment Tax exclusion Tax penalties Taxation

00 2004-09-23 Introduced in Senate 2004-11-15T16:26:30Z Amends the Internal Revenue Code to: (1) exempt qualified disaster-relief distributions from the ten percent penalty on premature distributions from tax-exempt retirement plans; and (2) allow repayment of such distributions to the retirement plan within five years after the date of such distribution. Defines a "qualified disaster-relief distribution" as a distribution to an individual who has sustained a loss in excess of $100 from a major disaster declared under the Robert T. Stafford Disaster Relief and Emergency Assistance Act if such distribution is made within one year after the disaster declaration and the distribution does not exceed the amount of the loss and is not covered by insurance or otherwise.

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