United States 117th Congress Status: In Committee 1 D cosponsors

HR 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.

Last action — Referred to the House Committee on Ways and Means.

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  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 117th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Bill Text

How this bill changes current law

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AI-generated reading aid from the bill's amendatory text — verify against the official bill.

The bill allows a one-time election for qualified charitable distributions to split-interest entities and inflation adjusts the limits for these distributions.

  • Section 408(d)(8)

    (F) One-time election for qualified charitable distribution to split-interest entity.--

    This addition establishes the option for a one-time election for making qualified charitable distributions to split-interest entities.

  • Section 408(d)(8)

    (G) Inflation adjustment.--

    This addition introduces a provision for adjusting the dollar limits for qualified charitable distributions based on inflation.

  • Section 408(d)(8)(F)(i)

    A taxpayer may for a taxable year elect under this subparagraph to treat as meeting the requirement of subparagraph (B)(i) any distribution from an individual retirement account which is made directly by the trustee to a split-interest entity, but only if--

    This provision specifies the conditions under which a taxpayer can elect to treat certain distributions as qualified charitable contributions.

  • Section 408(d)(8)(F)(i)(III)

    such distribution meets the requirements of clauses (iii) and (iv).

    This clause ensures that the distribution must meet additional specified requirements.

  • Section 408(d)(8)(G)(i)

    In the case of any taxable year beginning after 2022, each of the dollar amounts in subparagraphs (A) and (F) shall be increased by an amount equal to--

    This clause sets up a mechanism for adjusting specified dollar amounts for cost-of-living increases.

  • Section 408(d)(8)(G)(ii)

    If any dollar amount increased under clause (i) is not a multiple of $1,000, such dollar amount shall be rounded to the nearest multiple of $1,000.

    This clause provides a rounding rule for inflation-adjusted amounts.

Action History

  1. Introduced in House

  2. Introduced in House

  3. Referred to the House Committee on Ways and Means.

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

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Frequently asked questions

Who sponsors HR 2909?
HR 2909 is sponsored by Beyer, Donald S. (Democratic).
What is the current status of HR 2909?
This bill died with 117th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HR 2909?
Track HR 2909 free on One Click Politics — get push/email alerts when it moves.

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