US Federal 2025-2026 Regular Session

US Federal Senate Bill SB2964

Introduced
10/1/25  

Caption

Emergency Relief for Federal Contractors Act of 2025

Impact

If enacted, the bill would amend Section 72(t) of the Internal Revenue Code of 1986, exempting distributions made during a federal appropriations lapse from the penalties typically associated with early withdrawals from retirement accounts. The legislation specifies a limit on the total amount that can be withdrawn, set at $30,000 per taxable year, with provisions for inflation adjustments. Through this adjustment, the financial relief provided could increase over time, potentially aiding more individuals as economic conditions change.

Summary

SB2964, titled the 'Emergency Relief for Federal Contractors Act of 2025', is a legislative proposal designed to provide financial relief to federal contractors who are impacted by government shutdowns. The bill allows for penalty-free withdrawals from eligible retirement accounts during periods when the federal government experiences a lapse in appropriations that results in federal contractors being placed on unpaid leave or working without pay. This aims to mitigate the financial strain faced by these individuals during difficult economic periods caused by government shutdowns.

Contention

While the bill aims to provide much-needed support to federal contractors, there may be points of contention surrounding its implementation and potential impact on retirement savings behavior. Critics may argue that allowing individuals to withdraw from retirement accounts without penalties could undermine long-term savings goals, leading to financial insecurity in retirement. On the other hand, proponents of the bill emphasize the necessity of immediate financial relief for those affected by government shutdowns, suggesting that the risks associated with early withdrawals are justified by the urgent need for support during such crises.

Companion Bills

US HB5690

Same As Emergency Relief for Federal Contractors Act of 2025

Previously Filed As

US HB5690

Emergency Relief for Federal Contractors Act of 2025

US HB5674

Emergency Relief for Federal Workers Act of 2025

US SB2966

Emergency Relief for Federal Workers Act of 2025

US HB5657

Fair Pay for Federal Contractors Act of 2025

US SB2963

Fair Pay for Federal Contractors Act of 2025

US HB5716

FARM SAFE Act Federal Agricultural Relief Maintained during Shutdowns And Federal Emergencies Act

US SB2982

Federal Employees Civil Relief Act

US HB5708

Federal Employees Civil Relief Act

US SB3132

Emergency Relief for Hungry Families Act of 2025

US SB2744

Federal Disaster Tax Relief Act of 2025

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