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S 1086 106th Congress Senate

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…

Official title: 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 … Show full official titleShow less

Official title: 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: May 20, 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
May 20, 1999
Read twice and referred to the Committee on Finance.
May 20, 1999
Sponsor introductory remarks on measure. (CR S5739)
May 20, 1999
Introduced in Senate
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 Latest action May 20, 1999

Read twice and referred to the Committee on Finance.

 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.
 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 · May 20, 1999
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1086: 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.. 106th Congress. Open America. https://openamerica.io/bill/106-S-1086/
MLA
"S. 1086: 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.." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-S-1086/.
Bluebook (legal)
S. 1086, 106th Cong. (2026), https://openamerica.io/bill/106-S-1086/.
Markdown link
[S. 1086: 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/106-S-1086/)
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