,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #age  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #d1 #bjba,mrs4
 ,watson ,coleman 7= h]self1 ,ms4       
,jayapal1 & ,ms4 ,jackson ,lee7         
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to exp& ! availability (  
p5alty-free di/ributions to unemploy$   
individuals f retirem5t plans4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,exp&+ ,p5alty ,free ,)drawal ,act4  #b4
 ,expansion ( exception = p5alty on e>ly
 di/ributions to unemploy$ individuals f
 retirem5t plans  7a7 ,9 g5]al ,section 
#gb7t77#b7 ( ! ,int]nal ,rev5ue ,code ( 
#aihf is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,i7 ,long-t]m       
unemploym5t di/ributions  7i7 ,9 g5]al  
,di/ributions to an individual aft]     
sep>ation f employm5t-- 7,i7 if su*     
individual has receiv$ unemploym5t      
comp5sation = #bf consecutive weeks "u  
any ,f$]al or ,/ate unemploym5t         

comp5sation law by reason ( su*         
sep>ation 7or1 if less1 = ! maximum     
p]iod = :i* unemploym5t comp5sation is  
available "u ,/ate law applicable to !  
individual71 &  7,,ii7 if su*           
di/ributions are made dur+ any taxable  
ye> dur+ :i* su* unemploym5t comp5sation
 is paid or ! succe$+ taxable ye>4  7ii7
 ,di/ributions aft] reemploym5t2        
self-employ$ individuals ,rules simil>  
to ! rules ( clauses 7ii7 & 7iii7 (     
subp>agraph 7,d7 %all apply = purposes (
 ?is subp>agraph4  7iii7 ,limitation    
,clause 7i7 %all n apply to any         
di/ribution to ! ext5t t su* di/ribution
 exce$s ! less] (-- 7,i7 #ej1jjj1 r$uc$ 
by ! aggregate am\nt ( di/ributions :i* 
are describ$ 9 clause 7i7 f all plans ( 
! individual dur+ ! #a-ye> p]iod end+ on
 ! day be=e ! date on :i* su*           
di/ribution 0 made1 or  7,,ii7 ! great] 
( #aj1jjj or "o-half ( ! aggregate fair 
m>ket value 7at ! "t ( ! di/ribution7 ( 
! individual's qualifi$ retirem5t plans 
7z def9$ 9 section #digd7;c77 & !       

non=feitable portion ! individual's     
def9$ contribution plans4  7iv7         
,coord9ation ) di/ributions to unemploy$
 individuals = heal? insurance premiums 
,di/ributions %all n be tak5 into acc\nt
 "u ?is subp>agraph if su* di/ributions 
are describ$ 9 subp>agraph 7,d74  4  7b7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to di/ributions made
 aft] ,decemb] #ca1 #bjbj4