[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3156 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3156

  To permit taxpayers to treat contributions made to retirement plans 
      before 2002 as contributions made to such plans during 2002.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 17, 2001

 Mr. Reynolds introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To permit taxpayers to treat contributions made to retirement plans 
      before 2002 as contributions made to such plans during 2002.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. CERTAIN 2001 RETIREMENT PLAN CONTRIBUTIONS TREATED AS MADE 
              DURING 2002.

    (a) In General.--For purposes of the Internal Revenue Code of 1986, 
a qualified contribution shall be treated as made for and in the first 
plan year or taxable year, as applicable, beginning after December 31, 
2001, if the contribution is made on or after the date of the enactment 
of this Act and before January 1, 2002, and is made on account of such 
plan or taxable year.
    (b) Qualified Contribution.--For purposes of paragraph (1), the 
term ``qualified contribution'' means a contribution which is subject 
to section 402(g), 402(h), 403(b), 404(a), 404(h), 408(k), 408(p), or 
415, and compensation which is deferred under section 457.
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