Permanent IRA Charitable Contribution Act of 2014

H.R. 4619 · 113th Congress · May 8, 2014 · Lineage

A BILL

To amend the Internal Revenue Code of 1986 to make permanent the rule allowing certain tax-free distributions from individual retirement accounts for charitable purposes.

Section 1 Rule allowing certain tax-free distributions from individual retirements accounts for charitable purposes made permanent

(a)

In general— Section 408(d)(8) of the Internal Revenue Code of 1986 is amended by striking subparagraph (F).

(b)

Effective date— The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2013.

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May 8, 2014viewing Reported in House Mr. Schock (for himself and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means See what changed
May 8, 2014 Introduced in House Mr. Schock (for himself and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means

Permanent IRA Charitable Contribution Act of 2014

Section 1 Rule allowing certain tax-free distributions from individual retirements accounts for charitable purposes made permanent

Cite this provision

Incoming references