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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress, and was published on Feb 9, 2015.
Permanent IRA Charitable Contribution Act of 2015
(Sec. 2) This bill amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts made for charitable purposes.
(Sec. 3) This provision exempts the budgetary effects of this Act from entry on PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010.