110 HR 3596 IH: Charitable Tax Relief Act of U.S. House of Representatives 2007-09-19 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 110th CONGRESS 1st Session H. R. 3596 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.

1.

Short title

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

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.