,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #gfde  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #af1 #bjbj ,mr4 
,sean ,patrick ,maloney ( ,new ,york    
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to ext5d ! "t p]iod = mak+     
coronavirus-relat$ di/ributions f       
retirem5t plans & to provide an         
exclusion f gross income (              
coronavirus-relat$ di/ributions :i* are 
fir/-"t homebuy] di/ributions4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,fir/ ,"t ,homebuy] ,p&emic ,sav+s ,act4
  #b4 ,ext5sion ( p]iod = mak+          
coronavirus-relat$ di/ributions f       
retirem5t plans  7a7 ,9 g5]al ,section  
#bbjb7;a77#d77;,a77i7 ( ! ,,c>es ,act is
 am5d$ by /rik+ ,decemb] #ca1 #bjbj &   
ins]t+ ,decemb] #ca1 #bjba4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to di/ributions made 
aft] ,decemb] #ca1 #bjbj4  #c4          
,exclusion f gross income (             
coronavirus-relat$ di/ributions :i* are 

fir/-"t homebuy] di/ributions  7a7 ,9   
g5]al ,section #bbjb7;a7 ( ! ,,c>es ,act
 is am5d$ by add+ at ! end ! foll[+ new 
p>agraph3  7#g7 ,exclusion f gross      
income ( coronavirus-relat$ di/ributions
 :i* are fir/-"t homebuy] di/ributions  
7,a7 ,9 g5]al ,gross income %all n      
include any coronavirus-relat$          
di/ribution :i* is a qualifi$ fir/-"t   
homebuy] di/ribution 7z def9$ 9 section 
#gb7t77#h77;,a7 ( ! ,int]nal ,rev5ue    
,code ( #aihf74  7,b7 ,doll> limitation 
,! aggregate am\nt tak5 into acc\nt z   
qualifi$ fir/-"t homebuy] di/ributions  
by any individual "u subp>agraph 7,a7 = 
any taxable ye> %all n exce$ ! excess   
7if any7 (--  7i7 #be1jjj1 ov]  7ii7 !  
aggregate am\nt s tak5 into acc\nt 9 all
 prior taxable ye>s4  4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to di/ributions made aft] ! date 
( ! enactm5t ( ?is ,act4