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H.R. 4619 (113th): Permanent IRA Charitable Contribution Act of 2014


The text of the bill below is as of May 8, 2014 (Introduced).


I

113th CONGRESS

2d Session

H. R. 4619

IN THE HOUSE OF REPRESENTATIVES

May 8, 2014

(for himself and Mr. Blumenauer) introduced the following bill; which was referred to the Committee on Ways and Means

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.

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.