To amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes.

Q: What does Preamble of To amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes. do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would exclude charitable distributions from certain employer-sponsored retirement plans from gross income. The bill is intended 'for other purposes' beyond the exclusion of charitable distributions.

Q: What does EXCLUSION FROM GROSS INCOME OF CHARITABLE DISTRIBUTIONS FROM of To amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes. do?

This section amends the Internal Revenue Code of 1986 to exclude certain charitable distributions from gross income. The exclusion applies to qualified charitable distributions from employer-sponsored retirement plans. Distributions must be made directly to eligible charitable organizations and after the individual has attained age 70 1/2. The section also applies to SEPs, SIMPLEs, 403(b) plans, and 457(b) plans. The amendments apply to distributions made in taxable years beginning after the date of enactment.

Last updated: 5/13/2026 · Introduced: 5/13/2026

Author: Donald Beyer (D-VA)

TL;DR (AI)

The bill excludes from gross income certain charitable distributions made directly to eligible charitable organizations from employer-sponsored retirement plans after the individual has attained age 70 1/2.
The exclusion applies to various types of retirement plans, including SEPs, SIMPLEs, 403(b) plans, and 457(b) plans.
The amendments made by the bill apply to distributions made in taxable years beginning after the date of enactment.

119th Congressin committeeS. 4511(In Committee)Official page

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Includes provisions on preamble, exclusion from gross income of charitable distributions from.

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