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house Bill H.R. 2591

To amend certain provisions of the FAA Modernization and Reform Act of 2012.

bill Progress

  • EnactedDecember 18th, 2014
    The President signed this bill into law
  • The senate Passed December 13th, 2014
    Passed by Voice Vote
  • The house Passed December 12th, 2014
    Passed by Voice Vote
      house Committees
      Committee on Ways and Means
    IntroducedJune 28th, 2013

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Bill Details

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Official Title

To amend certain provisions of the FAA Modernization and Reform Act of 2012.


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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