Section 307 of the Secure 2.0 Act expands the IRA Qualified Charitable Distribution (QCD) provision to allow for a one-time, $50,000 distribution to charities through all of the following except:
1) Individuals over the age of 70 1/2
2) Individuals with a traditional IRA
3) Individuals with a Roth IRA
4) Individuals with a SEP IRA