BILLS-116hr8440ih.pdf

20:35 Oct 24 2020 1986 the first day year 60 days 180 days December 28, 2019 the last day any taxable year 30 days 3-YEAR 5-year 45S 52 2 years the day any prior taxable year all prior taxable years 13 year 150 days years SEPTEMBER 29, 2020 12 day December 31, 2009 403(a)(4 the preceding taxable year 9 day December 23 28, 2019 7 1986 1 year

SESSION H. R. 8440

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the United States California the United States of America United States

CARES

DSKJLVW7X2PROD with BILLS the Internal Revenue Code Internal SEC GENERAL.—If Treasury GENERAL.—Any Senate the Committee RECONTRIBUTIONS the Coronavirus Aid, Relief MIRROR THE HOUSE OF REPRESENTATIVES United Ways and Means MENTS the Federal Government CONGRESS House of Representa- tem

THOMPSON BLUMENAUER Robert T. Robert T. 3

qualified disaster disaster tax relief distributions disaster declared qualified respect qualified distribution distribu aggregate major disaster incident area retire ment date days