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When does the IRA Charitable Rollover provision of the Emergency Economic Stabilization Act of 2008 (H.R. 1424) take effect?

April 26, 2017ACT charitable Economic emergency h.r IRA rollover Stabilization

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When does the IRA Charitable Rollover provision of the Emergency Economic Stabilization Act of 2008 (H.R. 1424) take effect?

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The provision is retroactive and applies to distributions made throughout both the 2008 and 2009 tax years. It is set to expire again in December 2009.