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Code · BILL · 114th Congress · H.R. 4067 (Introduced in House) — To amend the Internal Revenue Code of 1986 to encourage retirement savings by modifying requirements with respect to... · Sec. 4

Sec. 4. Elimination of higher penalty on early SIMPLE IRA distributions

38 words·~1 min read·/bill/114/hr/4067/ih/section-4·

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Section 72(t) of the Internal Revenue Code of 1986 is amended by striking paragraph (6). The amendment made by this section shall apply to distributions in taxable years beginning after the date of the enactment of this Act.
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