110-H.R.867

To amend the Internal Revenue Code of 1986 to make permanent the provision for penalty-free withdrawals from individual retirement plans for qualified reservist distributions.

2/7/2007--Introduced.

Guardsmen & Reservists' Tax Fairness Act of 2007 - Amends the Internal Revenue Code to make permanent the exemption from tax penalties for premature distributions from retirement plans by members of the National Guard or Ready Reserve called to active duty.

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