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-interest entities Subparagraph (A) shall not apply to a distribution to a split-interest entity in taxable years beginning after the date which is 4 years after the date of the enactment of the Legacy IRA Act . . (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.