[Congressional Bills 113th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4619 Reported in House (RH)]

                                                 Union Calendar No. 369
113th CONGRESS
  2d Session
                                H. R. 4619

                          [Report No. 113-496]

 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.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 8, 2014

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

                             June 26, 2014

 Additional sponsors: Mr. Kelly of Pennsylvania, Mr. Young of Indiana, 
Mr. Tiberi, Mr. Reichert, Mr. Reed, Mr. Price of Georgia, Mr. Stivers, 
                       and Mrs. Brooks of Indiana

                             June 26, 2014

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed
 [Strike out all after the enacting clause and insert the part printed 
                               in italic]


_______________________________________________________________________

                                 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.


 


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

<DELETED>SECTION 1. RULE ALLOWING CERTAIN TAX-FREE DISTRIBUTIONS FROM 
              INDIVIDUAL RETIREMENTS ACCOUNTS FOR CHARITABLE PURPOSES 
              MADE PERMANENT.</DELETED>

<DELETED>    (a) In General.--Section 408(d)(8) of the Internal Revenue 
Code of 1986 is amended by striking subparagraph (F).</DELETED>
<DELETED>    (b) Effective Date.--The amendment made by this section 
shall apply to distributions made in taxable years beginning after 
December 31, 2013.</DELETED>

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Permanent IRA Charitable 
Contribution Act of 2014''.

SEC. 2. 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.
                                                 Union Calendar No. 369

113th CONGRESS

  2d Session

                               H. R. 4619

                          [Report No. 113-496]

_______________________________________________________________________

                                 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.

_______________________________________________________________________

                             June 26, 2014

  Reported with an amendment, committed to the Committee of the Whole 
       House on the State of the Union, and ordered to be printed