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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.

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.

Referred to the House Committee on Ways and Means.

Rep. Beyer, Donald S., Jr. [D-VA-8](D-VA)Sponsor
1 cosponsor1 R
1cosponsors1committees3actions2related bills4subjects
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To amend the Internal Revenue Code of 1986 to allow a one-time election for a qualified ch… — Informed