A traditional IRA allows money to grow tax deferred (not tax free). But, eventually, when that money is withdrawn from the IRA, it is subject to income tax. IRAs are subject to required minimum distributions. The SECURE Act changed the minimum distribution requirements for inherited IRAs.
Historically, one could spread out the distributions of the inherited IRA over their own lifetime. After the SECURE Act, a non-spouse who inherits an IRA must withdraw the entire amount within 10 years. Exceptions to the 10-year rule are minor children, disabled or chronically ill individuals, and beneficiaries less than 10 years younger than the decedent.