II
Calendar No. 456
110th CONGRESS
1st Session
S. 2264
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.
2-year extension of tax-free distributions from individual retirement plans for charitable purposes
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
.
Effective date
The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2007.
October 31, 2007
Read the second time and placed on the calendar