I 
117TH CONGRESS 
2D SESSION 
H. R. 8331 
To amend the Internal Revenue Code of 1986 to temporarily suspend required 
minimum distribution rules for certain retirement plans and accounts. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 12, 2022 
Mr. DAVIDSON introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to temporarily 
suspend required minimum distribution rules for certain 
retirement plans and accounts. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. TEMPORARY WAIVER OF REQUIRED MINIMUM 
DISTRIBUTION RULES FOR CERTAIN RETIRE-
MENT PLANS AND ACCOUNTS. 
(a) IN GENERAL.—Section 401(a)(9)(I) of the Inter-
nal Revenue Code of 1986 is amended— 
(1) in clause (i), by striking ‘‘2020’’ and insert-
ing ‘‘required minimum distribution suspension cal-
endar year’’, 
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(2) in clause (ii)— 
(A) in the heading, by striking ‘‘IN 2020’’ 
and inserting ‘‘IN A REQUIRED MINIMUM DIS-
TRIBUTION SUSPENSION CALENDAR YEAR’’, 
(B) by striking ‘‘in calendar year 2020’’ 
and inserting ‘‘in a required minimum distribu-
tion calendar year’’, and 
(C) in subclause (II), by striking ‘‘January 
1, 2020’’ and inserting ‘‘such calendar year’’, 
(3) in clause (iii)(II), by inserting ‘‘or calendar 
year 2022’’ after ‘‘calendar year 2020’’, and 
(4) by adding at the end the following new 
clause: 
‘‘(iv) REQUIRED MINIMUM DISTRIBU-
TION SUSPENSION CALENDAR YEAR.—For 
purposes of this subparagraph, the term 
‘required minimum distribution suspension 
calendar year’ means calendar year 2020 
and calendar year 2022.’’. 
(b) ELIGIBLE ROLLOVER DISTRIBUTIONS.—Section 
402(c)(4) of the Internal Revenue Code of 1986 is amend-
ed by inserting ‘‘or 2022’’ after ‘‘2020’’ each place it ap-
pears. 
(c) EFFECTIVE DATES.— 
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(1) IN GENERAL.—The amendments made by 
this section shall apply for calendar years beginning 
after December 31, 2021. 
(2) PROVISIONS RELATING TO PLAN OR CON-
TRACT AMENDMENTS.— 
(A) IN GENERAL.—If this paragraph ap-
plies to any plan or contract amendment— 
(i) such plan or contract shall not fail 
to be treated as being operated in accord-
ance with the terms of the plan during the 
period described in subparagraph (B)(ii) 
solely because the plan operates in accord-
ance with this section, and 
(ii) except as provided by the Sec-
retary of the Treasury (or the Secretary’s 
delegate), such plan or contract shall not 
fail to meet the requirements of section 
411(d)(6) of the Internal Revenue Code of 
1986 and section 204(g) of the Employee 
Retirement Income Security Act of 1974 
by reason of such amendment. 
(B) AMENDMENTS TO WHICH PARAGRAPH 
APPLIES.— 
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(i) IN
GENERAL.—This paragraph 
shall apply to any amendment to any plan 
or annuity contract which— 
(I) is made pursuant to the 
amendments made by this section, 
and 
(II) is made on or before the last 
day of the first plan year beginning 
on or after January 1, 2024. In the 
case of a governmental plan, this sub-
clause shall be applied by substituting 
‘‘2026’’ for ‘‘2024’’. 
(ii) 
CONDITIONS.—This 
paragraph 
shall not apply to any amendment unless 
during the period beginning on the effec-
tive date of the amendment and ending on 
December 31, 2022, the plan or contract is 
operated as if such plan or contract 
amendment were in effect. 
Æ 
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