110 HR 3594 IH: America's Heroes Tax Relief Act of 2007 U.S. House of Representatives 2007-09-19 text/xml EN 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.

I 110th CONGRESS 1st Session H. R. 3594 IN THE HOUSE OF REPRESENTATIVES September 19, 2007 Mr. Lampson introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to make permanent law the penalty-free distributions from retirement plans to individuals called to active duty.

1.

Short title

This Act may be cited as the America's Heroes Tax Relief Act of 2007.

2.

Penalty-free distributions from retirement plans to individuals called to active duty made permanent law

(a)

In general

Subparagraph (G) of section 72(t)(2) of the Internal Revenue Code of 1986 is amended by striking clause (iv). (b)

Effective date

The amendment made by this section shall apply to distributions after December 31, 2007.