HR 774 · 107th Congress · Taxation
IRA Charitable Rollover Incentive Act
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to the House Committee on Ways and Means.(2001-02-28)
Plain Language Summary
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IRA Charitable Rollover Incentive Act - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account (IRA) distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.…
Summarized by Claude AI · Non-partisan · For informational purposes only
Cosponsors (20)
6 Democrats14 Republicans