There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (09/15/2004)

Amends the Internal Revenue Code to permit premature distributions from certain tax-exempt retirement plans without penalty to individuals residing or holding real property within an area declared by the President as a disaster area due to a natural disaster at least part of which occurred in 2004, if such distributions are made within six months after the disaster declaration.