H.R.320 Title:To amend the Internal Revenue Code of 1986 to allow expanded penalty-free withdrawals from certain retirement plans during periods of unemployment for any employee of an air carrier or of a manufacturer of aircraft or parts or components of aircraft. Sponsor: Rep Tiahrt, Todd [KS-4] (introduced 1/8/2003) Cosponsors: (none) Committees: House Ways and Means Latest Major Action: 1/8/2003 Referred to House committee. Status: Referred to the House Committee on Ways and Means. Burgess voted YES SUMMARY AS OF: 1/8/2003--Introduced. Aviation Employee Assistance Relief Act - Amends the Internal Revenue Code to exempt from the early withdrawal penalty distributions from qualified retirement plans by individuals separated from employment by air carriers, aircraft manufacturers, or manufacturers of aircraft parts or components.