Sec. 315. Repayment of qualified birth or adoption distribution limited to 3 years
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/bill/117/hr/2954/ih/section-315A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
3 years Section 72(t)(2)(H)(v)(I) of the Internal Revenue Code of 1986 is amended by striking may make and inserting may, at any time during the 3-year period beginning on the day after the date on which such distribution was received, make . The amendment made by this section shall take effect as if included in the enactment of section 113 of the Setting Every Community Up for Retirement Enhancement Act of 2019.