Early access: 15,549 bills from the current Congress so far, more added daily. Data from Congress.gov, GovInfo and the House and Senate vote records, updated Oct 13, 2026.
Public Law TrackerPLTPublic Law Tracker
S. 3975IntroducedSenate · nowHousePresidentLawIn committee
Sec. 2 · S. 3975

Repeal of restriction on charitable rollovers from individual retirement accounts to donor advised funds

Read this section in the full bill →

This section appears in one version only, so there is nothing to compare yet.

(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.

Sec. 2: Repeal of restriction on charitable rollovers from individual retirement accounts to donor advised funds · Public Law Tracker