# 117-hr-9286: To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions, and for other purposes.

117-hr-9286, To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions, and for other purposes., is a 117th Congress bill sponsored by Rep. Kind, Ron [D-WI-3] (D-WI); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

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- As of: 2025-11-18
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## Facts
- Bill: 117-hr-9286
- Congress: 117
- Title: To amend the Internal Revenue Code of 1986 to treat certain price protection payments as eligible rollover distributions, and for other purposes.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2022-11-10
- Sponsor: Rep. Kind, Ron [D-WI-3] (D-WI)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

This bill treats certain price protection payments from Employee Stock Ownership Plans (ESOPs) as eligible rollover distributions (i.e., tax-free distributions from a qualified retirement plan to another eligible plan). Price protection payments are made under a price protection agreement and provide a guaranteed minimum price for shares that may temporarily decline in value as a result of loans to the ESOP to purchase shares. The bill treats price protection payments made after December 12, 2019, for plan years ending before January 1, 2023, as eligible rollover distributions if payments were made pursuant to a price protection agreement for distributions due to separation from service, retirement, death or disability. For plan years beginning after 2022, payments made under a price protection agreement as a result of any separation of service of a plan participant (regardless of the reason for such separation) would be eligible for rollover.

## Cosponsors (1)

- Rep. Kelly, Mike [R-PA-16] (R-PA), 2022-11-10T00:00:00.000Z

## Related bills

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## Sources
- [117-hr-9286 on Congress.gov](https://www.congress.gov/bill/117th-congress/house-bill/9286)

## Related
- [117-hr-1448: PAWS for Veterans Therapy Act](https://policyrisk.com/legislation/117-hr-1448)
- [117-hr-3537: Accelerating Access to Critical Therapies for ALS Act](https://policyrisk.com/legislation/117-hr-3537)
- [117-hr-5142: To award posthumously a Congressional Gold Medal, in commemoration to the servi…](https://policyrisk.com/legislation/117-hr-5142)
- [117-hr-7108: Suspending Normal Trade Relations with Russia and Belarus Act](https://policyrisk.com/legislation/117-hr-7108)
- [117-hr-310: To posthumously award the Congressional Gold Medal, collectively, to Glen Doher…](https://policyrisk.com/legislation/117-hr-310)
- [117-hr-1842: Harriet Tubman Bicentennial Commemorative Coin Act](https://policyrisk.com/legislation/117-hr-1842)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/117-hr-9286 (as of 2025-11-18).