A bill 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 A bill 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 includes provisions for other purposes, though these are not specified in the preamble.

Q: What does EXCLUSION FROM GROSS INCOME OF CHARITABLE DISTRIBUTIONS FROM of A bill 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 made from qualified employer plans, which are distributions made directly to organizations described in section 170(b)(1)(A). Distributions are considered qualified charitable distributions if made on or after the date the individual has attained age 70 1/2. The section also applies to SEPs, SIMPLEs, 403(b) plans, and 457(b) plans. The amendments made by this section apply to distributions made in taxable years beginning after the date of the enactment of this Act.

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

Author: Kevin Cramer (R-ND)

TL;DR (AI)

This bill amends the Internal Revenue Code to allow individuals to exclude qualified charitable distributions from their gross income.
The exclusion applies to distributions made directly to charities from qualified employer-sponsored retirement plans, such as 401(k)s, SEPs, SIMPLEs, 403(b) plans, and 457(b) plans, once the individual reaches age 70 1/2.
These changes apply to distributions made in taxable years beginning after the bill's enactment.

119th Congressin committeeHR. 8783(In Committee)Official page

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

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