Eliminate the 10% Penalty from Early Distributions from a Retirement Plan (IRA, 401k, etc) for the unemployed.

Currently, an extra 10% tax is levied on early withdrawals from IRA and 401k plans. But for many long-term unemployed -- who may have never been eligible for unemployment, may have exhausted their unemployment benefits, or may not be able to provide for their families on the relatively small amounts these and other benefits provide -- being able to access such plans is often one of the few things that keeps them self-sufficient and solvent. Tacking on the 10% "penalty" on to the normal income tax for such withdrawals gives us a situation where those who can least afford it are paying even more in taxes, and perversely have to eat into their retirement savings even more, making it that much more difficult to catch up when they are fortunate enough to re-enter the work force.