I 

112TH CONGRESS 

1ST SESSION H. R. 2385 

To amend the Internal Revenue Code of 1986 to allow seniors a one-time, 

tax-free retirement plan distribution to pay for essential repairs to a 

principal residence, for medical expenses, or for expenses attributable 

to a Federally declared disaster. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 24, 2011 

Mr. JONES introduced the following bill; which was referred to the Committee 

on Ways and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to allow seniors a one-time, tax-free retirement plan distribution to 

pay for essential repairs to a principal residence, for 

medical expenses, or for expenses attributable to a Federally declared disaster. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘The Seniors Emer5 gency Hardship Relief Act of 2011’’. 


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1 SEC. 2. ONE-TIME TAX-FREE DISTRIBUTION FROM RETIRE2 MENT ACCOUNT FOR SENIORS FOR PRIN3 CIPAL RESIDENCE EXPENSES, MEDICAL EX4 PENSES, OR FEDERALLY DECLARED DIS5 ASTER EXPENSES. 

6 (a) IN GENERAL.—Part III of subchapter B of chap7 ter 1 of the Internal Revenue Code is amended by insert8 ing before section 140 the following new section: 

9 ‘‘SEC. 139F. ONE-TIME SENIOR DISTRIBUTION. 

10 ‘‘(a) IN GENERAL.—Gross income shall not include 

11 a qualified senior distribution. 

12 ‘‘(b) QUALIFIED SENIOR DISTRIBUTION.—For pur13 poses of this section— 

14 ‘‘(1) IN GENERAL.—The term ‘qualified senior 

15 distribution’ means any distribution to an individual 

16 from an eligible retirement plan (as defined in sec17 tion 402(c)(8)(B)) of the individual, if— 

18 ‘‘(A) such individual has attained the age 

19 of 65 at the time of the distribution, 

20 ‘‘(B) such individual elects the application 

21 of this section for the taxable year, and 

22 ‘‘(C) such distribution does not exceed the 

23 lesser of— 

24 ‘‘(i) $10,000, or 

25 ‘‘(ii) an amount equal to the sum of— 


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1 ‘‘(I) the amount of expenses paid 

2 by the individual during the taxable 

3 year for qualified repairs to the prin4 cipal residence (within the meaning of 

5 section 121) of the individual, 

6 ‘‘(II) the amount of expenses 

7 paid during the taxable year by the 

8 individual, not compensated for by in9 surance or otherwise, for medical care 

10 (as defined in section 213(d)) of the 

11 individual (and, if married and the 

12 spouse of the individual has attained 

13 the age of 65 at the time of the dis14 tribution, the spouse), plus 

15 ‘‘(III) the amount of expenses 

16 paid during the taxable year by an in17 dividual, not compensated for by in18 surance or otherwise, as a result of 

19 being a victim of a Federally declared 

20 disaster (as defined by section 

21 165(h)(3)(C)(i)), but only if such indi22 vidual’s principal place of abode is lo23 cated within the area with respect to 

24 which such disaster has been declared. 


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1 ‘‘(2) QUALIFIED REPAIRS.—The term ‘qualified 

2 repairs’ means any repairs necessary to preserve the 

3 habitability of a residence, including roof repair or 

4 replacement, major plumbing or electrical work, 

5 foundation repair, and structural rehabilitation. 

6 ‘‘(c) ELECTION ALLOWED ONLY FOR 1 TAXABLE

7 YEAR.—An election may not be made under this section 

8 for any taxable year if such an election is in effect with 

9 respect to the taxpayer for any prior taxable year.’’. 

10 (b) CLERICAL AMENDMENT.—The table of sections 

11 for part III of subchapter B of chapter 1 of such Code 

12 is amended by inserting before the item relating to section 

13 140 the following new section: 

‘‘Sec. 139F. Qualified capital distributions.’’. 

14 (c) EFFECTIVE DATE.—The amendments made by 

15 this section shall apply to distributions made after the 

16 date of the enactment of this Act. 

Æ 


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