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H.R. 2331, The Individual Recovery Assistance Act of 2009

H.R. 2331 would amend the Internal Revenue Code of 1986 to waive the 10 percent penalty on distributions from qualified retirement plans for mortgage payments on qualified residences and in respect of unemployment and to increase the age at which distributions from qualified retirement plans are required to begin from 70 1/2 to 75.

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Employee benefits and pensions, Tax administration and collection, taxpayers, Taxation, Unemployment

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