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 sen-
iors 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 Fed-
erally declared disaster. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘The Seniors Emer-
gency Hardship Relief Act of 2011’’. 
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SEC. 2. ONE-TIME TAX-FREE DISTRIBUTION FROM RETIRE-
MENT ACCOUNT FOR SENIORS FOR PRIN-
CIPAL RESIDENCE EXPENSES, MEDICAL EX-
PENSES, OR FEDERALLY DECLARED DIS-
ASTER EXPENSES. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code is amended by insert-
ing before section 140 the following new section: 
‘‘SEC. 139F. ONE-TIME SENIOR DISTRIBUTION. 
‘‘(a) IN GENERAL.—Gross income shall not include 
a qualified senior distribution. 
‘‘(b) QUALIFIED SENIOR DISTRIBUTION.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified senior 
distribution’ means any distribution to an individual 
from an eligible retirement plan (as defined in sec-
tion 402(c)(8)(B)) of the individual, if— 
‘‘(A) such individual has attained the age 
of 65 at the time of the distribution, 
‘‘(B) such individual elects the application 
of this section for the taxable year, and 
‘‘(C) such distribution does not exceed the 
lesser of— 
‘‘(i) $10,000, or 
‘‘(ii) an amount equal to the sum of— 
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‘‘(2) QUALIFIED REPAIRS.—The term ‘qualified 
repairs’ means any repairs necessary to preserve the 
habitability of a residence, including roof repair or 
replacement, major plumbing or electrical work, 
foundation repair, and structural rehabilitation. 
‘‘(c) ELECTION ALLOWED ONLY FOR 1 TAXABLE 
YEAR.—An election may not be made under this section 
for any taxable year if such an election is in effect with 
respect to the taxpayer for any prior taxable year.’’. 
(b) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of such Code 
is amended by inserting before the item relating to section 
140 the following new section: 
‘‘Sec. 139F. Qualified capital distributions.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to distributions made after the 
date of the enactment of this Act. 
Æ 
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