H.R. 3872 · 109th Congress

To amend the Internal Revenue Code of 1986 to allow loans from individual retirement plans for qualified small business capital assets.

Stage
In committee
Introduced
2005-09-22
Latest action
2005-09-22 · Introduced in House

Subjects

Taxation
Commerce
Small business
Labor and Employment
Finance and Financial Sector
Income tax
Loans
Excise tax
Individual retirement accounts
Tax exclusion
Partnerships
Stocks
Capital investments
Tax penalties