H.R. 3944

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

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I

113th CONGRESS

2d Session

H. R. 3944

IN THE HOUSE OF REPRESENTATIVES

January 28, 2014

Mr. Grayson 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 extend for one year tax-free distributions from individual retirement plans for charitable purposes.

1.

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 is amended by striking December 31, 2013 and inserting December 31, 2014.

(b)

Effective date

The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2013.