There is one summary for H.R.170. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (01/05/1993)

Allows penalty-free distributions from an individual retirement account, an individual retirement annuity, or a qualified cash or deferred arrangement for the one-year period beginning after the date of enactment of this Act. Excludes from gross income ten percent of the portion of such distribution which would have been includible but for enactment of this Act.