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119th CongressS. 3975

Introduced in Senate

IRA Charitable Rollover Facilitation and Enhancement Act of 2026

SEC. 1. SHORT TITLETrack this section →

This Act may be cited as the IRA Charitable Rollover Facilitation and Enhancement Act of 2026.

SEC. 2. REPEAL OF RESTRICTION ON CHARITABLE ROLLOVERS FROM INDIVIDUAL RETIREMENT ACCOUNTS TO DONOR ADVISED FUNDSTrack this section →

(a) In general Section 408(d)(8)(B)(i) of the Internal Revenue Code of 1986 is amended by striking or any fund or account described in section 4966(d)(2). (b) Effective date The amendment made by this section shall apply to distributions after the date of the enactment of this Act.

•S 3975 ISText from GovInfo