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Technical Clarification to Public Law 113-243 Act of 2015
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vs 3,548 other S bills in the 114th — cohort avg 43d
Technical Clarification to Public Law 113-243 Act of 2015 This bill amends the FAA Modernization and Reform Act of 2012 with respect to rollovers to a traditional individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases. A commercial airline employee shall be qualified for such a rollover if he or she had participated in a commercial airline's tax-exempt defined benefit pension plan that was terminated or otherwise restricted. The bill prescribes a special rule for airline payments received by a qualified employee from an airline carrier resulting from a bankruptcy case filed after September 11, 2001, and before January 1, 2007, or on November 29, 2011. Under this special rule, the period for a qualified airline employee to make a tax-exempt rollover of such a payment into a traditional IRA shall be extended to the period beginning on December 18, 2014, and ending 180 days after the enactment of this Act.
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Filing registrants (1)
2015 · third_quarter · Taxation/Internal Revenue Code
H.R. 1074/S. 712 Passenger Fee Restructuring Act of 2015, Customs and Border Protection Taxes, Various Federal Income and Excise Tax Matters, H.R.2865/S.1646 Technical/Correction to PL 113-243, H.R. 3614 Airport and Airway Extension Act 2015, H.R. 22 DRIVE Act (Highway Bill)Passenger Facility Charge Tax, Excise Tax on the Cost of Employer-Sponsored Health Care
Client expense: $1,540,000 · Firm income: Not reported
Read twice and referred to the Committee on Finance.
Introduced in Senate
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Sources: Congress.gov
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT)
2015 · second_quarter · Taxation/Internal Revenue Code
H.R. 1074/S. 712 Passenger Fee Restructuring Act of 2015, Customs and Border Protection Taxes, Various Federal Income and Excise Tax Matters, H.R.2865/S.1646 Technical/Correction to PL 113-243
Client expense: $1,680,000 · Firm income: Not reported
Government targets: Federal Aviation Administration (FAA), HOUSE OF REPRESENTATIVES, Homeland Security, Dept of (DHS), SENATE, Transportation Security Administration (TSA), Transportation, Dept of (DOT)