warrant individual or individual and public assist-
ance from the Federal Government under such Act. 
TITLE I—SPECIAL RULES FOR 
USE OF RETIREMENT FUNDS 
FOR 
RELIEF 
RELATING 
TO 
HURRICANE KATRINA 
SEC. 101. TAX-FAVORED WITHDRAWALS FROM RETIREMENT 
PLANS FOR RELIEF RELATING TO HURRI-
CANE KATRINA. 
(a) IN GENERAL.—Section 72(t) of the Internal Rev-
enue Code of 1986 shall not apply to any qualified Hurri-
cane Katrina distribution. 
(b) AGGREGATE DOLLAR LIMITATION.—
(1) IN GENERAL.—For purposes of this section, 
the aggregate amount of distributions received by an 
individual which may be treated as qualified Hurri-
cane Katrina distributions for any taxable year shall 
not exceed the excess (if any) of—
(A) $100,000, over 
(B) the aggregate amounts treated as quali-
fied Hurricane Katrina distributions received by 
such individual for all prior taxable years. 
(2) TREATMENT OF PLAN DISTRIBUTIONS.—If a 
distribution to an individual would (without regard 
to paragraph (1)) be a qualified Hurricane Katrina
distribution, a plan shall not be treated as violating 
any requirement of the Internal Revenue Code of 1986 
merely because the plan treats such distribution as a 
qualified Hurricane Katrina distribution, unless the 
aggregate amount of such distributions from all plans 
maintained by the employer (and any member of any 
controlled group which includes the employer) to such 
individual exceeds $100,000. 
(3) CONTROLLED GROUP.—For purposes of para-
graph (2), the term ‘‘controlled group’’ means any 
group treated as a single employer under subsection 
(b), (c), (m), or (o) of section 414 of such Code. 
(c) AMOUNT DISTRIBUTED MAY BE REPAID.—
(1) IN GENERAL.—Any individual who receives a 
qualified Hurricane Katrina distribution may, at 
any time during the 3-year period beginning on the 
day after the date on which such distribution was re-
ceived, make one or more contributions in an aggre-
gate amount not to exceed the amount of such dis-
tribution to an eligible retirement plan of which such 
individual is a beneficiary and to which a rollover 
contribution of such distribution could be made under 
section 402(c), 403(a)(4), 403(b)(8), 408(d)(3), or 
457(e)(16) of such Code, as the case may be.
(2) TREATMENT OF REPAYMENTS OF DISTRIBU-
TIONS
FROM
ELIGIBLE
RETIREMENT
PLANS
OTHER 
THAN IRAS.—For purposes of such Code, if a con-
tribution is made pursuant to paragraph (1) with re-
spect to a qualified Hurricane Katrina distribution 
from an eligible retirement plan other than an indi-
vidual retirement plan, then the taxpayer shall, to the 
extent of the amount of the contribution, be treated as 
having received the qualified Hurricane Katrina dis-
tribution in an eligible rollover distribution (as de-
fined in section 402(c)(4) of such Code) and as having 
transferred the amount to the eligible retirement plan 
in a direct trustee to trustee transfer within 60 days 
of the distribution. 
(3) TREATMENT OF REPAYMENTS FOR DISTRIBU-
TIONS FROM IRAS.—For purposes of such Code, if a 
contribution is made pursuant to paragraph (1) with 
respect to a qualified Hurricane Katrina distribution 
from an individual retirement plan (as defined by 
section 7701(a)(37) of such Code), then, to the extent 
of the amount of the contribution, the qualified Hur-
ricane Katrina distribution shall be treated as a dis-
tribution described in section 408(d)(3) of such Code 
and as having been transferred to the eligible retire-