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<BillSummaries>
<item congress="113" measure-type="hr" measure-number="4559" measure-id="id113hr4559" originChamber="HOUSE" orig-publish-date="2014-05-01" update-date="2014-05-21">
<title>To amend the Internal Revenue Code of 1986 to extend the time period for contributing military death gratuities to Roth IRAs and Coverdell education savings accounts.</title>
<summary summary-id="id113hr4559v00" currentChamber="HOUSE" update-date="2014-05-21">
<action-date>2014-05-01</action-date>
<action-desc>Introduced in House</action-desc>
<summary-text><![CDATA[<p>Amends the Internal Revenue Code to extend the period in which death gratuities (less amounts contributed to a Coverdell education savings account) and insurance proceeds payable to survivors of members of the Armed Forces or the Uniformed Services may be contributed to a Roth individual retirement account (Roth IRA) from one to three years after receipt of such gratuities or proceeds.</p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.</dc:description>
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