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S 205 107th 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: January 30, 2001 See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 14, 2001
Committee on Finance. Hearings held.
Jan 30, 2001
Read twice and referred to the Committee on Finance.
Jan 30, 2001
Sponsor introductory remarks on measure. (CR S702, S709-710)
Jan 30, 2001
Introduced in Senate
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 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code to permit tax-free distributions from an individual retirement account made directly to a qualified charitable organization, trust, fund, or annuity.
What's happening now March 14, 2001

Committee on Finance. Hearings held.

 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 · Jan 30, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 205: 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.. 107th Congress. Open America. https://openamerica.io/bill/107-S-205/
MLA
"S. 205: 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.." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-205/.
Bluebook (legal)
S. 205, 107th Cong. (2026), https://openamerica.io/bill/107-S-205/.
Markdown link
[S. 205: 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/107-S-205/)
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