SEC. 108. EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES.(a) In General.—Subparagraph (F) of section 408(d)(8) is amended by striking “December 31, 2013” and inserting “December 31, 2014”.128 STAT. 4014(b) Effective Date.—The amendment made by this section shall apply to distributions made in taxable years beginning after December 31, 2013.
Pub. L. 113-295, div. A, tit. I, subtit. A, sec. 108: EXTENSION OF TAX-FREE DISTRIBUTIONS FROM INDIVIDUAL RETIREMENT PLANS FOR CHARITABLE PURPOSES. | Justis AI