[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 3975 Introduced in Senate (IS)]

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119th CONGRESS
  2d Session
                                S. 3975

    To amend the Internal Revenue Code of 1986 to allow charitable 
 rollovers from individual retirement accounts to donor advised funds.


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                   IN THE SENATE OF THE UNITED STATES

                             March 3, 2026

Mr. Young (for himself, Mr. Bennet, Mr. Lankford, Ms. Cortez Masto, and 
 Ms. Cantwell) introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to allow charitable 
 rollovers from individual retirement accounts to donor advised funds.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    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 FUNDS.

    (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.
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