[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3596 Introduced in House (IH)]







110th CONGRESS
  1st Session
                                H. R. 3596

 To amend the Internal Revenue Code of 1986 to make permanent law the 
tax-free distributions from individual retirement plans for charitable 
                               purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 19, 2007

 Mr. Lampson 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 law the 
tax-free distributions from individual retirement plans for charitable 
                               purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Charitable Tax Relief Act of 2007''.

SEC. 2. TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR 
              CHARITABLE PURPOSES MADE PERMANENT LAW.

    (a) In General.--Paragraph (8) of section 408(d) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph (F).
    (b) Effective Date.--The amendment made by this subsection shall 
apply to distributions made taxable years beginning after December 31, 
2007.
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