Summary: H.R.4740 — 105th Congress (1997-1998)All Information (Except Text)

There is one summary for H.R.4740. Bill summaries are authored by CRS.

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Introduced in House (10/08/1998)

Amends the Internal Revenue Code to permit, without payment of the ten-percent additional tax on early distributions from qualified retirement plans and under specified conditions, early distributions from employee stock ownership plans for qualified higher education expenses and qualified first-time homebuyer purchases.