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26 USC § 4980A - Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948] 

---
identifier: "/us/usc/t26/s4980A"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4980A - Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4980A"
section_name: "Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]"
chapter_number: 43
chapter_name: "QUALIFIED PENSION, ETC., PLANS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
status: "repealed"
---

# [§ 4980A. Repealed. Pub. L. 105–34, title X, § 1073(a), Aug. 5, 1997, 111 Stat. 948]

Section, added , , , § 4981A; renumbered § 4980A and amended , (2)–(6), (9), , ; , , ; , §§ 1401(b)(12), 1452(b), , , 1816, related to tax on excess distributions from qualified retirement plans.

## Statutory Notes and Related Subsidiaries

### Effective Date of Repeal

> **“(1)** **Excess distribution tax repeal.—** Except as provided in paragraph (2), the repeal made by subsection (a) [repealing this section] shall apply to excess distributions received after December 31, 1996.
> 
> **“(2)** **Excess retirement accumulation tax repeal.—** The repeal made by subsection (a) with respect to section 4980A(d) of the Internal Revenue Code of 1986 and the amendments made by subsection (b) [amending sections 691, 2013, 2053, and 6018 of this title] shall apply to estates of decedents dying after December 31, 1996.”

, , , provided that: