[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[S. 2264 Placed on Calendar Senate (PCS)]






                                                       Calendar No. 456
110th CONGRESS
  1st Session
                                S. 2264

 To amend the Internal Revenue Code of 1986 to extend for 2 years the 
tax-free distributions from individual retirement plans for charitable 
                               purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 30, 2007

  Mr. Roberts introduced the following bill; which was read the first 
                                  time

                            October 31, 2007

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to extend for 2 years 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. 2-YEAR EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL 
              RETIREMENT PLANS FOR CHARITABLE PURPOSES.

    (a) In General.--Subparagraph (F) of section 408(d)(8) of the 
Internal Revenue Code of 1986 (relating to termination) is amended by 
striking ``December 31, 2007'' and inserting ``December 31, 2009''.
    (b) Effective Date.--The amendment made by this section shall apply 
to distributions made in taxable years beginning after December 31, 
2007.
                                                       Calendar No. 456

110th CONGRESS

  1st Session

                                S. 2264

_______________________________________________________________________

                                 A BILL

 To amend the Internal Revenue Code of 1986 to extend for 2 years the 
tax-free distributions from individual retirement plans for charitable 
                               purposes.

_______________________________________________________________________

                            October 31, 2007

            Read the second time and placed on the calendar