Summary: H.R.1311 — 106th Congress (1999-2000)All Information (Except Text)

There is one summary for H.R.1311. Bill summaries are authored by CRS.

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Introduced in House (03/25/1999)

IRA Charitable Rollover Incentive Act of 1999 - Amends the Internal Revenue Code to exempt from inclusion as income individual retirement account distributions used for qualified charitable purposes. Sets forth related rules for charitable remainder trusts, pooled income funds, and charitable gift annuities.