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H.R. 2909 117th Congress House

To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable…

Official title: To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adj… Show full official titleShow less

Official title: To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions.

Introduced: April 30, 2021 Introduced by: Donald S. Beyer, Jr. Democratic · Virginia See on congress.gov
Taxation Charitable contributionsEmployee benefits and pensionsIncome tax deferralInflation and prices
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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
Apr 30, 2021
Referred to the House Committee on Ways and Means.
Apr 30, 2021
Introduced in House
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 Latest action April 30, 2021

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

This bill allows taxpayers an election to make a qualified charitable distribution to a split-interest entity (i.e., a charitable remainder annuity trust, charitable remainder unitrust, or charitable gift annuity funded exclusively by qualified charitable distributions). The aggregate amount of distributions may not exceed $50,000, adjusted for inflation for taxable years beginning after 2022.

 Related & companion bills 2
  • HR 2954 Securing a Strong Retirement Act of 2022
  • S 4808 EARN Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
Kelly, Mike
Pennsylvania · Apr 30, 2021
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APA
U.S. Congress. (2026). H.R. 2909: To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions.. 117th Congress. Open America. https://openamerica.io/bill/117-HR-2909/
MLA
"H.R. 2909: To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions.." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-HR-2909/.
Bluebook (legal)
H.R. 2909, 117th Cong. (2026), https://openamerica.io/bill/117-HR-2909/.
Markdown link
[H.R. 2909: To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified charitable distribution to a split-interest entity and to inflation adjust the limits for qualified charitable distributions.](https://openamerica.io/bill/117-HR-2909/)
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