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

Shown Here:
Introduced in House (09/13/2005)

Amends the Internal Revenue Code to exempt from the penalty for premature distributions from an individual retirement plan a distribution to an individual residing in an area declared as a federal disaster area due to hurricanes, floods, or other natural disasters occurring in 2004 or thereafter if such distribution is made within six months after the date of the disaster declaration.