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     &lt;p&gt;&lt;b&gt;Expanding Penalty Free Withdrawal Act&lt;/b&gt;&lt;/p&gt; &lt;p&gt;This bill expands the exceptions in the Internal Revenue Code that permit penalty-free distributions to unemployed individuals from retirement plans. &lt;/p&gt; &lt;p&gt;The 10% additional tax on early distributions from retirement plans does not apply to an individual after separation from employment if (1) the individual has received federal or state unemployment compensation for 26 consecutive weeks or, if less, the maximum period available under state law; and (2) the distributions are made during the year or the succeeding year in which the compensation is paid. &lt;/p&gt; &lt;p&gt;The exception is limited to the lesser of (1) $50,000 from all plans of the individual over a one-year period, or (2) the greater of $10,000 or one-half of the fair market value of the individual's retirement plans and the nonforfeitable portion of the individual's defined contribution plans. &lt;/p&gt; &lt;p&gt;The exception does not apply to distributions that are (1) included in the existing exception for distributions to unemployed individuals for health insurance premiums, or (2) are made after the individual has been employed for at least 60 days after the separation. &lt;/p&gt;
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   Expanding Penalty Free Withdrawal Act
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H11100
2021-01-04
Ways and Means Committee
hswm00
2
House floor actions
Referred to the House Committee on Ways and Means.
IntroReferral
Intro-H
2021-01-04
9
Library of Congress
Introduced in House
IntroReferral
1000
2021-01-04
9
Library of Congress
Introduced in House
IntroReferral
2021-01-04T15:20:30Z
Referred to
House
Ways and Means Committee
hswm00
Standing
J000298
7
Pramila
Rep. Jayapal, Pramila [D-WA-7]
Jayapal
D
2021-01-04
WA
J000032
18
SHEILA
Rep. Jackson Lee, Sheila [D-TX-18]
JACKSON LEE
D
2021-01-04
TX
N000147
0
ELEANOR
Del. Norton, Eleanor Holmes [D-DC-At Large]
NORTON
HOLMES
D
2021-01-13
DC
J000306
17
Mondaire
Rep. Jones, Mondaire [D-NY-17]
Jones
D
2021-02-02
NY
P000597
1
Chellie
Rep. Pingree, Chellie [D-ME-1]
Pingree
D
2021-02-11
ME
W000800
0
Peter
Rep. Welch, Peter [D-VT-At Large]
Welch
D
2021-04-08
VT
T000193
2
BENNIE
Rep. Thompson, Bennie G. [D-MS-2]
THOMPSON
D
2021-06-08
MS
Congressional Research Service, Library of Congress
This file contains bill summaries and statuses 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.
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.
2021-01-04
2021-01-04
Referred to the House Committee on Ways and Means.
House
Taxation
W000822
12
Bonnie
Rep. Watson Coleman, Bonnie [D-NJ-12]
N
Watson Coleman
D
NJ
Employee benefits and pensions Income tax deferral Income tax exclusion Income tax rates Unemployment
2021-01-04
Introduced in House
 <p><b>Expanding Penalty Free Withdrawal Act</b></p> <p>This bill expands the exceptions in the Internal Revenue Code that permit penalty-free distributions to unemployed individuals from retirement plans. </p> <p>The 10% additional tax on early distributions from retirement plans does not apply to an individual after separation from employment if (1) the individual has received federal or state unemployment compensation for 26 consecutive weeks or, if less, the maximum period available under state law; and (2) the distributions are made during the year or the succeeding year in which the compensation is paid. </p> <p>The exception is limited to the lesser of (1) $50,000 from all plans of the individual over a one-year period, or (2) the greater of $10,000 or one-half of the fair market value of the individual's retirement plans and the nonforfeitable portion of the individual's defined contribution plans. </p> <p>The exception does not apply to distributions that are (1) included in the existing exception for distributions to unemployed individuals for health insurance premiums, or (2) are made after the individual has been employed for at least 60 days after the separation. </p>
2021-02-09T14:06:05Z
00
2021-01-04T05:00:00Z
Introduced in House
https://www.govinfo.gov/content/pkg/BILLS-117hr175ih/xml/BILLS-117hr175ih.xml
Expanding Penalty Free Withdrawal Act
Expanding Penalty Free Withdrawal Act
Display Title
IH
Introduced in House
To amend the Internal Revenue Code of 1986 to expand the availability of penalty-free distributions to unemployed individuals from retirement plans.
Official Title as Introduced
IH
Introduced in House
Expanding Penalty Free Withdrawal Act
Short Title(s) as Introduced
HR
2023-01-11T13:43:41Z
2023-01-11T13:43:41Z
3.0.0
H11100
2021-01-04
Ways and Means Committee
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2021-01-04
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Library of Congress
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2021-01-04
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Library of Congress
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W000822
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Rep. Watson Coleman, Bonnie [D-NJ-12]
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Watson Coleman
D
NJ
J000298
7
Pramila
Rep. Jayapal, Pramila [D-WA-7]
Jayapal
D
2021-01-04
WA
J000032
18
SHEILA
Rep. Jackson Lee, Sheila [D-TX-18]
JACKSON LEE
D
2021-01-04
TX
N000147
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ELEANOR
Del. Norton, Eleanor Holmes [D-DC-At Large]
NORTON
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2021-01-13
DC
J000306
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Rep. Jones, Mondaire [D-NY-17]
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Rep. Pingree, Chellie [D-ME-1]
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Rep. Welch, Peter [D-VT-At Large]
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2021-04-08
VT
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Rep. Thompson, Bennie G. [D-MS-2]
THOMPSON
D
2021-06-08
MS
Employee benefits and pensions Income tax deferral Income tax exclusion Income tax rates Unemployment
2021-01-04
Introduced in House
 <p><b>Expanding Penalty Free Withdrawal Act</b></p> <p>This bill expands the exceptions in the Internal Revenue Code that permit penalty-free distributions to unemployed individuals from retirement plans. </p> <p>The 10% additional tax on early distributions from retirement plans does not apply to an individual after separation from employment if (1) the individual has received federal or state unemployment compensation for 26 consecutive weeks or, if less, the maximum period available under state law; and (2) the distributions are made during the year or the succeeding year in which the compensation is paid. </p> <p>The exception is limited to the lesser of (1) $50,000 from all plans of the individual over a one-year period, or (2) the greater of $10,000 or one-half of the fair market value of the individual's retirement plans and the nonforfeitable portion of the individual's defined contribution plans. </p> <p>The exception does not apply to distributions that are (1) included in the existing exception for distributions to unemployed individuals for health insurance premiums, or (2) are made after the individual has been employed for at least 60 days after the separation. </p>
2021-02-09T14:06:05Z
00
Expanding Penalty Free Withdrawal Act
Expanding Penalty Free Withdrawal Act
Display Title
IH
Introduced in House
To amend the Internal Revenue Code of 1986 to expand the availability of penalty-free distributions to unemployed individuals from retirement plans.
Official Title as Introduced
IH
Introduced in House
Expanding Penalty Free Withdrawal Act
Short Title(s) as Introduced
2021-01-04
Referred to the House Committee on Ways and Means.