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117TH CONGRESS
1ST SESSION H. R. 2933
To amend the Internal Revenue Code of 1986 to increase the age for the
beginning date for required minimum distributions.
IN THE HOUSE OF REPRESENTATIVES
APRIL 30, 2021
Mrs. MURPHY of Florida (for herself and Mr. ESTES) 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 increase
the age for the beginning date for required minimum
distributions.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. INCREASE IN AGE FOR REQUIRED BEGINNING
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DATE FOR MANDATORY DISTRIBUTIONS.
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(a) IN GENERAL.—Section 401(a)(9)(C)(i)(I) of the
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Internal Revenue Code of 1986 is amended by striking
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‘‘age 72’’ and inserting ‘‘the applicable age’’.
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(b) SPOUSE BENEFICIARIES; SPECIAL RULE
FOR
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OWNERS.—Subparagraphs (B)(iv)(I) and (C)(ii)(I) of sec-
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•HR 2933 IH
tion 401(a)(9) of such Code are each amended by striking
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‘‘age 72’’ and inserting ‘‘the applicable age’’.
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(c) APPLICABLE AGE.—Section 401(a)(9)(C) of such
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Code is amended by adding at the end the following new
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clause:
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‘‘(v) APPLICABLE AGE.—The applica-
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ble age shall be—
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‘‘(I) in the case of an individual
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who attains age 72 after December
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31, 2026, age 73, and
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‘‘(II) in the case of an individual
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who attains age 73 after December
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31, 2032, age 75.’’.
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(d) CONFORMING AMENDMENTS.—The last sentence
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of section 408(b) of such Code is amended by striking
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‘‘age 72’’ and inserting ‘‘the applicable age (determined
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under section 401(a)(9)(C)(v) for the calendar year in
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which such taxable year begins)’’.
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(e) EFFECTIVE DATE.—The amendments made by
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this section shall apply to distributions required to be
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made after December 31, 2026, with respect to individuals
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who attain age 72 after such date.
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