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HR 1311 106th Congress House

IRA Charitable Rollover Incentive Act of 1999

Official title: 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 distrib… Show full official titleShow less

Official title: 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: July 30, 1999 See on congress.gov
Taxation AnnuitiesCharitable contributionsIncome taxIndividual retirement accounts
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Labor and EmploymentLawPersonal income taxTax deductionsTax exclusionTrusts and trustees
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) 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
Mar 25, 1999
Referred to the House Committee on Ways and Means.
Mar 25, 1999
Sponsor introductory remarks on measure. (CR E558)
Mar 25, 1999
Introduced in House
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 Latest action March 25, 1999

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

IRA Charitable Rollover Incentive Act of 1999 - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 22
All 22 Democratic 7 Republican 1 Independent 1
Isakson, Johnny
· Jun 27, 2000
DUNN, JENNIFER
· Apr 13, 2000
 R
Graham, Lindsey
South Carolina · Feb 10, 2000
Burr, Richard
· Nov 18, 1999
HOEFFEL, JOSEPH
· Nov 10, 1999
 D
Lofgren, Zoe
California · Oct 4, 1999
 D
Pelosi, Nancy
California · Oct 4, 1999
 I
Sanders, Bernard
Vermont · Oct 4, 1999
DeMint, James
· Jul 30, 1999
GREENWOOD, JAMES
· Jul 30, 1999
 D
McGovern, James P.
Massachusetts · Jul 30, 1999
BEREUTER, DOUGLAS
· Jul 22, 1999
 D
Clyburn, James E.
South Carolina · Jul 22, 1999
LUCAS, KEN
· Jul 22, 1999
SMITH, NICK
· Jul 22, 1999
 D
Davis, Danny K.
Illinois · Jul 1, 1999
HOUGHTON, AMO
· Jul 1, 1999
LIPINSKI, WILLIAM
· Jul 1, 1999
DEUTSCH, PETER
· Jun 10, 1999
 D
Bishop, Sanford D.
Georgia · May 14, 1999
NETHERCUTT, GEORGE
· May 14, 1999
 D
Neal, Richard E.
Massachusetts · Mar 25, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1311: IRA Charitable Rollover Incentive Act of 1999. 106th Congress. Open America. https://openamerica.io/bill/106-HR-1311/
MLA
"H.R. 1311: IRA Charitable Rollover Incentive Act of 1999." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-1311/.
Bluebook (legal)
H.R. 1311, 106th Cong. (2026), https://openamerica.io/bill/106-HR-1311/.
Markdown link
[H.R. 1311: IRA Charitable Rollover Incentive Act of 1999](https://openamerica.io/bill/106-HR-1311/)
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