PlainBillCongress, translated.Legislation. Context. Public interest.Held at the desk.
Congressional Research Service
Version 82 · Passed Senate without amendment · Dec 10, 2014
(This measure has not been amended since it was introduced. The summary of that version is repeated here.)
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.
People & committees
Sen. Inhofe, James M. [R-OK] · R–OK
Legislative record
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Held at the desk.
Message on Senate action sent to the House.
Received in the House.
Passed Senate without amendment by Unanimous Consent. (text: CR S6518)
Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.(text: CR S6518)
Senate Committee on Finance discharged by Unanimous Consent. (consideration: CR S6517-6518)
Senate Committee on Finance discharged by Unanimous Consent.(consideration: CR S6517-6518)
Read twice and referred to the Committee on Finance.
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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Analyze S.2614 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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