This bill proposes to amend the Internal Revenue Code of 1986, allowing individuals aged 70 1/2 or older to make tax-free charitable distributions directly from certain employer-sponsored retirement plans. These "qualified charitable distributions" would be excluded from the individual's gross income, up to an annual limit that is coordinated with existing limits for Individual Retirement Account (IRA) charitable distributions. To qualify, the distribution must be made directly from the plan to an eligible 501(c)(3) organization, excluding donor-advised funds and supporting organizations. The legislation specifically expands this provision to include distributions from qualified employer plans , such as 401(a) and 403(a) plans, as well as governmental plans. It also extends similar rules to 403(b) annuity contracts and 457(b) eligible deferred compensation plans . This aims to provide greater flexibility for retirees to support charities using their retirement savings without incurring income tax on the distributed amounts, effective for taxable years beginning after the date of enactment.