[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6013 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 6013

 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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             June 21, 2012

  Mr. Murphy of Connecticut 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 extend the time period 
 for contributing military death gratuities to Roth IRAs and Coverdell 
                      education savings accounts.

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

SECTION 1. EXTENSION OF TIME PERIOD FOR CONTRIBUTING MILITARY DEATH 
              GRATUITIES TO ROTH IRAS AND COVERDELL EDUCATION SAVINGS 
              ACCOUNTS.

    (a) In General.--Sections 408A(e)(2)(A) and 530(d)(9)(A) of the 
Internal Revenue Code of 1986 are each amended by striking ``1-year 
period'' and inserting ``3-year period''.
    (b) Effective Date.--The amendments made by this section shall 
apply to amounts received under section 1477 of title 10, United States 
Code, or under section 1967 of title 38 of such Code after the date of 
the enactment of this Act.
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