Sec. 311. Reduction in excise tax on certain accumulations in qualified retirement plans
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/bill/115/s/3781/is/section-311·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subsection
(a)of section 4974 is amended by striking 50 percent and inserting 25 percent . The amendment made by this section shall apply to taxable years beginning after December 31, 2018.