IB 
Union Calendar No. 14 
114TH CONGRESS 
1ST SESSION 
H. R. 637 
[Report No. 114–20, Part I] 
To amend the Internal Revenue Code of 1986 to make permanent the rule 
allowing certain tax-free distributions from individual retirement accounts 
for charitable purposes. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 2, 2015 
Mr. SCHOCK (for himself and Mr. BLUMENAUER) introduced the following bill; 
which was referred to the Committee on Ways and Means, and in addi-
tion to the Committee on the Budget, for a period to be subsequently de-
termined by the Speaker, in each case for consideration of such provisions 
as fall within the jurisdiction of the committee concerned 
FEBRUARY 9, 2015 
Additional sponsors: Mr. COSTELLO of Pennsylvania and Mr. REED 
FEBRUARY 9, 2015 
Reported from the Committee on Ways and Means with an amendment 
[Strike out all after the enacting clause and insert the part printed in italic] 
FEBRUARY 9, 2015 
The Committee on the Budget discharged; committed to the Committee of the 
Whole House on the State of the Union and ordered to be printed 
[For text of introduced bill, see copy of bill as introduced on February 2, 2015] 
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A BILL 
To amend the Internal Revenue Code of 1986 to make 
permanent the rule allowing certain tax-free distributions 
from individual retirement accounts for charitable pur-
poses. 
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Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Permanent IRA Chari-
table Contribution Act of 2015’’. 
SEC. 2. RULE ALLOWING CERTAIN TAX-FREE DISTRIBU-
TIONS FROM INDIVIDUAL RETIREMENT AC-
COUNTS FOR CHARITABLE PURPOSES MADE 
PERMANENT. 
(a) IN GENERAL.—Section 408(d)(8) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph 
(F). 
(b) EFFECTIVE DATE.—The amendment made by this 
section shall apply to distributions made in taxable years 
beginning after December 31, 2014. 
SEC. 3. BUDGETARY EFFECTS. 
The budgetary effects of this Act shall not be entered 
on either PAYGO scorecard maintained pursuant to section 
4(d) of the Statutory Pay-As-You-Go Act of 2010. 
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Union Calendar No. 14 
114TH CONGRESS 
1ST SESSION 
H. R. 637 
[Report No. 114–20, Part I] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
make permanent the rule allowing certain tax- 
free distributions from individual retirement ac-
counts for charitable purposes. 
FEBRUARY 9, 2015 
Reported from the Committee on Ways and Means with 
an amendment 
FEBRUARY 9, 2015 
The Committee on the Budget discharged; committed to 
the Committee of the Whole House on the State of the 
Union and ordered to be printed 
VerDate Sep 11 2014 
20:24 Feb 09, 2015
Jkt 049200
PO 00000
Frm 00004
Fmt 6651
Sfmt 6651
E:\BILLS\H637.RH
H637
mstockstill on DSK4VPTVN1PROD with BILLS