Sec. 437. Repayment of qualified birth or adoption distribution limited to 3 years
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/bill/119/hr/7314/ih/section-437A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.