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Code · BILL · 114th Congress · S. 3471 (Placed on Calendar Senate) — To amend the Internal Revenue Code of 1986 to encourage retirement savings, and for other purposes. · Sec. 107

Sec. 107. Certain taxable non-tuition fellowship and stipend payments treated as compensation for IRA purposes

61 words·~1 min read·/bill/114/s/3471/pcs/section-107

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Paragraph
(1)of section 219(f) of the Internal Revenue Code of 1986 is amended by adding at the end the following: The term . compensation shall include any amount paid to an individual to aid the individual in the pursuit of graduate or postdoctoral study. The amendment made by this section shall apply to taxable years beginning after December 31, 2016.
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