year and subsequent taxable years. (iv) Determining deduction under section 170 Qualified charitable distributions shall not be taken into account in determining the deduction under section 170. (v) Required minimum distributions The entire amount of a qualified charitable distribution shall be taken into account for purposes of section 401(a)(9). (H) Termination with respect to split-entities Subparagraph (A) shall not apply to a distribution to a split-interest entity after December 31, 2021. . (b) Effective date The amendment made by this section shall apply to distributions made in taxable years ending after the date of the enactment of this Act.