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HR 2821 105th Congress House Taxation Annuities Charitable contributions Income tax Individual retirement accounts Labor and Employment Law Personal income tax Tax deductions Tax exclusion Trusts and trustees

To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable…

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To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable purposes.

Introduced: November 5, 1997 See on congress.gov
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This bill died when the 105th Congress ended
It never became law before the 105th Congress (1997–1998) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 7, 1997
Sponsor introductory remarks on measure. (CR E2192)
Nov 5, 1997
Referred to the House Committee on Ways and Means.
Nov 5, 1997
Introduced in House
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 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to exclude distributions form an individual retirement account from inclusion in gross income to the extent that such distributions are used for charitable purposes.

What's happening now November 7, 1997

Sponsor introductory remarks on measure. (CR E2192)

 Related & companion bills 1
  • S 1734 Identical bill A bill to amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual re…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 6
All 6 Democratic 5 Republican 1
D
Thompson, Bennie G.
Mississippi · May 21, 1998
 D
Clyburn, James E.
South Carolina · Feb 24, 1998
 D
Lofgren, Zoe
California · Feb 24, 1998
 D
Davis, Danny K.
Illinois · Jan 27, 1998
 D
Neal, Richard E.
Massachusetts · Nov 9, 1997
 R
Graham, Lindsey
South Carolina · Nov 7, 1997
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 2821: To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable purposes.. 105th Congress. Open America. https://openamerica.io/bill/105-HR-2821/
MLA
"H.R. 2821: To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable purposes.." 105th Congress, 2026, Open America, https://openamerica.io/bill/105-HR-2821/.
Bluebook (legal)
H.R. 2821, 105th Cong. (2026), https://openamerica.io/bill/105-HR-2821/.
Markdown link
[H.R. 2821: To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retirement account to the extent that the distribution is contributed for charitable purposes.](https://openamerica.io/bill/105-HR-2821/)
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