The SECURE 2.0 Act of 2022 is Division T of the Consolidated Appropriations Act of 2023 (Public Law 117-183), signed by President Biden on December 29, 2022.

DELAY IN RMD STARTING DATE (Act section 107) - The new RMD starting date is:

A.  Age 73 for anyone who is attains age 72 AFTER December 31, 2022 and attains age 73 BEFORE January 1, 2033.  (This means anyone who is turning 72 during 2023 and was anticipating having to start their RMDs for 2023, will have one more year before they have to start.)

B.  Age 75 for anyone who attains age 74 AFTER December 31, 2032.