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Code · BILL · 115th Congress · H.R. 1 (UNKNOWN) — 115 HR 1 EAS2: Tax Cuts and Jobs Act · Sec. 13611

Sec. 13611. Repeal of special rule permitting recharacterization of Roth conversions

55 words·~1 min read·/bill/115/hr/1/unknown/section-13611

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Section 408A(d)(6)(B) is amended by adding at the end the following new clause: Subparagraph
(A)shall not apply in the case of a qualified rollover contribution to which subsection (d)(3) applies (including by reason of subparagraph
(C)thereof). . The amendments made by this section shall apply to taxable years beginning after December 31, 2017.
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