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S 1734 105th Congress Senate Taxation Annuities Charitable contributions Income tax Individual retirement accounts Labor and Employment Law Personal income tax Tax deductions Tax exclusion Trusts and trustees

A bill 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…

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A bill 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: March 10, 1998 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 10, 1998
Read twice and referred to the Committee on Finance.
Mar 10, 1998
Introduced in Senate
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 Plain-English summary Congressional Research Service

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

What's happening now March 10, 1998

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
  • HR 2821 Identical bill To amend the Internal Revenue Code of 1986 to waive the income inclusion on a distribution from an individual retiremen…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Jul 15, 1998
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1734: A bill 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-S-1734/
MLA
"S. 1734: A bill 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-S-1734/.
Bluebook (legal)
S. 1734, 105th Cong. (2026), https://openamerica.io/bill/105-S-1734/.
Markdown link
[S. 1734: A bill 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-S-1734/)
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