H.R. 64House108th Congress (2003-2005)In Committee

To amend the Internal Revenue Code of 1986 to allow penalty-free distributions from qualified retirement plans on account of the death or disability of the participant's spouse.

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 7, 2003

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HouseIntro Referral

Introduced in House

January 7, 2003

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

January 7, 2003

Floor Debate

1 member

What members said about H.R. 64 on the floor

1 Republican

Rep. Vernon J. EhlersR-MI-3 · Sep 16, 2003

Mr. Speaker, today I am pleased to introduce legislation that will strengthen the role that science plays within the Environmental Protection Agency. This legislation is precisely the same bill that…

I introduce this today on the heels of the Administration's renewed interest in passing legislation that would promote EPA to a cabinet- level department. I still support efforts to elevate EPA without significant structural changes, yet I strongly believe that the scientific and regulatory arms of the Agency should be more integrated. The Administration has recently shown a new willingness to accept some restructuring proposals as part of legislation to elevate EPA. In fact, during a recent congressional hearing the acting EPA Administrator testified that, ``the time has come to establish EPA as a permanent member of the Cabinet, modernizing its structure in a straightforward way to ensure it can respond effectively to future environmental challenges.''

If restructuring proposals are included in elevation legislation, then the most fundamental and straightforward reform needed at the EPA is to strengthen the role that science plays in the Agency's regulatory decision-making process. Science must infuse this process. Too often it is used as a cudgel to win a legal battle, or as an afterthought to the regulatory process, rather than as the foundation of a regulatory decision.

The need to strengthen science at the EPA is well-documented. The most recent report, issued by the National Research Council, made two major recommendations. First, that the EPA create a new Deputy Administrator for Science and Technology to serve as an advocate for and reviewer of science at the most senior levels of the Agency. Second, that EPA set a fixed term for the Assistant Administrator of the Office of Research and Development. These changes would help elevate the role of science in the decision-making process at the Agency, as well as provide more stability to existing research efforts inside of the Agency. The legislation I am introducing today captures both of these ideas and will help ensure that science informs and infuses the regulatory work of the EPA.

I urge the Administration not to go too far down the road of ``structural changes'' and to tightly adhere to their goal of accepting only straightforward ones. This legislation is one of the simplest, straightforward, and yet most effective structural changes Congress can make. It will truly improve the decision-making process at EPA. Additionally, this proposal has already passed the House and garnered the support organizations from the scientific and business community. I look forward to working with the Administration on this legislation and urge my colleagues to support it.

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Introduced in HouseIssued January 7, 2003

        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 64 Introduced in House (IH)]

108th CONGRESS
1st Session
H. R. 64

To amend the Internal Revenue Code of 1986 to allow penalty-free
distributions from qualified retirement plans on account of the death
or disability of the participant's spouse.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

January 7, 2003

Mrs. Emerson 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 penalty-free
distributions from qualified retirement plans on account of the death
or disability of the participant's spouse.

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

SECTION 1. DISTRIBUTIONS FROM QUALIFIED RETIREMENT PLANS ON ACCOUNT OF
DEATH OR DISABILITY OF PARTICIPANT'S SPOUSE.

(a) Distributions Permitted.--
(1) 401(k) Plans.--Subclause (I) of section 401(k)(2)(B)(i)
of the Internal Revenue Code of 1986 (defining qualified cash
or deferred arrangement) is amended by striking ``, death or
disability'' and inserting ``or the death or disability of the
participant or the participant's spouse''.
(2) 403(b) Annuities.--
(A) Clause (ii) of section 403(b)(7)(A) of such
Code is amended by inserting ``(or, if earlier, the
employee's spouse dies or becomes disabled (as do
defined)'' after ``section 72(m)(7))''.
(B) Subparagraph (A) of section 403(b)(11) of such
Code is amended by inserting before the comma at the
end ``or when the spouse of the employee dies or
becomes disabled (as so defined)''.
(3) Roth iras.--Subparagraph (A) of section 408A(d)(2) of
such Code is amended--
(A) by inserting before the comma at the end of
clause (ii) ``or made to the individual on or after the
death of the individual's spouse'', and
(B) by striking clause (iii) and inserting the
following new clause:
``(iii) attributable to the disability
(within the meaning of section 72(m)(7)) of the
individual or the individual's spouse, or''.
(b) Penalty-Free Withdrawals.--Subparagraph (A) of section 72(t)(2)
of such Code is amended--
(1) by inserting before the comma at the end of clause (ii)
``or made to the employee on or after the death of the
employee's spouse'', and
(2) by striking clause (iii) and inserting the following
new clause:
``(iii) attributable to the disability
(within the meaning of subsection (m)(7)) of
the employee or the employee's spouse,''.
(c) Effective Date.--The amendments made by this section shall
apply to distributions after December 31, 2001.
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