Section 1 Extension of tax-free distributions from individual retirement plans for charitable purposes
In general— Subparagraph (F) of section 408(d)(8) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2013” and inserting “December 31, 2014”.
Effective date— The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2013.