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H.R.2591 - To amend certain provisions of the FAA Modernization and Reform Act of 2012.

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  • Official: To amend certain provisions of the FAA Modernization and Reform Act of 2012. as introduced.

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Introduced
 
House
Passed
 
Senate
Passed
 
President
Signed
 

 
06/28/13
 
12/11/14
 
12/13/14
 
12/18/14
 

Sponsor

G000569

Representative

Michael Grimm

R-NY

View Co-Sponsors (82)

Official Summary

Amends the FAA Modernization and Reform Act of 2012, with respect to rollovers to a traditional or Roth individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases, to: (1) extend the period for filing a claim for refund of a

Official Summary

Amends the FAA Modernization and Reform Act of 2012, with respect to rollovers to a traditional or Roth individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases, to:
(1) extend the period for filing a claim for refund of an overpayment of tax resulting from the receipt of such payments (i.e., by the later of April 15, 2015, or the expiration of the limitation period for filing refund claims);
(2) modify the definition of \"airline payment amount\" to include payments in an airline carrier bankruptcy case filed after September 11, 2001, and before January 1, 2007, or on November 29, 2011; and
(3) modify the definition of \"qualified airline employee\" to include an employee who was a participant in a defined benefit plan maintained by an airline carrier that was frozen effective November 1, 2012.

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