Code · BILL · 113th Congress · H.R. 1 (Introduced in House) — To amend the Internal Revenue Code of 1986 to provide for comprehensive tax reform. · Sec. 1210

Sec. 1210. Repeal of exception to 10-percent penalty for higher education expenses

30 words·~1 min read·/bill/113/hr/1/ih/section-1210

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Section 72(t)(2) is amended by striking subparagraph (E). Section 72(t) is amended by striking paragraph (7). The amendments made by this section shall apply to distributions after December 31, 2014.