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H.R. 2933House117th Congress (2021-2023)In Committee

To amend the Internal Revenue Code of 1986 to increase the age for the beginning date for required minimum distributions.

Sponsored by Stephanie N. MurphyRep. Stephanie N. Murphy (D-FL)
Introduced April 30, 2021

AI-Generated Summary

Updated February 8, 2026 at 2:32 AM UTC

The bill changes the Internal Revenue Code so that the age at which retirees must begin taking required minimum distributions (RMDs) from retirement accounts is increased. It replaces the fixed age of 72 with an “applicable age” that will be 73 for people who turn 72 after Dec. 31, 2026, and later rise to 75 for those who turn 73 after Dec. 31, 2032. The change applies to account owners and their spouses and takes effect for distributions required after Dec. 31, 2026.

Key Provisions

  • Amends section 401(a)(9)(C)(i)(I) to replace “age 72” with “the applicable age”.
  • Updates related spouse‑beneficiary rules in subparagraphs (B)(iv)(I) and (C)(ii)(I) similarly.
  • Defines the “applicable age”: 73 for individuals reaching age 72 after Dec. 31, 2026; 75 for those reaching age 73 after Dec. 31, 2032.
  • Adds a conforming change to section 408(b) to use the applicable age for RMD calculations.
  • Sets the effective date so the new ages apply to distributions required after Dec. 31, 2026.

Legislative Activity

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1 earlier action
HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 30, 2021

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HouseIntro Referral

Introduced in House

April 30, 2021

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

April 30, 2021

Bill Text

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Introduced in HouseIssued April 30, 2021

I

117th CONGRESS

1st Session

H. R. 2933

IN THE HOUSE OF REPRESENTATIVES

April 30, 2021

Mrs. Murphy of Florida (for herself and Mr. Estes) 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 increase the age for the beginning date for required minimum distributions.

1.

Increase in age for required beginning date for mandatory distributions

(a)

In general

Section 401(a)(9)(C)(i)(I) of the Internal Revenue Code of 1986 is amended by striking age 72 and inserting the applicable age.

(b)

Spouse beneficiaries; special rule for owners

Subparagraphs (B)(iv)(I) and (C)(ii)(I) of section 401(a)(9) of such Code are each amended by striking age 72 and inserting the applicable age.

(c)

Applicable age

Section 401(a)(9)(C) of such Code is amended by adding at the end the following new clause:

(v)

Applicable age

The applicable age shall be—

(I)

in the case of an individual who attains age 72 after December 31, 2026, age 73, and

(II)

in the case of an individual who attains age 73 after December 31, 2032, age 75.

.

(d)

Conforming amendments

The last sentence of section 408(b) of such Code is amended by striking age 72 and inserting the applicable age (determined under section 401(a)(9)(C)(v) for the calendar year in which such taxable year begins).

(e)

Effective date

The amendments made by this section shall apply to distributions required to be made after December 31, 2026, with respect to individuals who attain age 72 after such date.