There is one summary for this bill. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (10/09/2001)

Retiree Health Assistance Act of 2001 - Permits an electing taxpayer whose principal trade or business is the production of steel from raw materials to make an election to be treated as having made a tax payment in an amount equal to the qualified direct cost for the preceding year of post-retirement medical and life insurance benefits provided by the taxpayer.