,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #bicc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #cj1 #bjba,mrs4
 ,murphy ( ,florida 7= h]self & ,mr4    
,e/es7 introduc$ ! foll[+ bill2 :i* 0   
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to increase ! age = !    
beg9n+ date = requir$ m9imum            
di/ributions4  #a4 ,increase 9 age =    
requir$ beg9n+ date = m&atory           
di/ributions  7a7 ,9 g5]al ,section     
#dja7;a77#i77;,c77i77,i7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
age #gb & ins]t+ ! applicable age4  7b7 
,sp\se b5efici>ies2 special rule = own]s
 ,subp>agraphs 7,b77iv77,i7 &           
7,c77ii77,i7 ( section #dja7;a77#i7 (   
su* ,code are ea* am5d$ by /rik+ age #gb
 & ins]t+ ! applicable age4  7c7        
,applicable age ,section                
#dja7;a77#i77;,c7 ( su* ,code is am5d$  
by add+ at ! end ! foll[+ new clause3   
7v7 ,applicable age ,! applicable age   
%all be-- 7,i7 9 ! case ( an individual 

:o atta9s age #gb aft] ,decemb] #ca1    
#bjbf1 age #gc1 &  7,,ii7 9 ! case ( an 
individual :o atta9s age #gc aft]       
,decemb] #ca1 #bjcb1 age #ge4  4  7d7   
,con=m+ am5dm5ts ,! la/ s5t5ce ( section
 #djh7;b7 ( su* ,code is am5d$ by /rik+ 
age #gb & ins]t+ ! applicable age       
7det]m9$ "u section #dja7;a77#i77;,c77v7
 = ! cal5d> ye> 9 :i* su* taxable ye>   
beg9s74  7e7 ,effective date ,! am5dm5ts
 made by ?is section %all apply to      
di/ributions requir$ to be made aft]    
,decemb] #ca1 #bjbf1 ) respect to       
individuals :o atta9 age #gb aft] su*   
date4