IRA Charitable Rollover Facilitation and Enhancement Act of 2025

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2891 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 2891

    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 HOUSE OF REPRESENTATIVES

                             April 10, 2025

  Mr. Smith of Nebraska (for himself, Mr. Panetta, Mr. Buchanan, Mr. 
Kelly of Pennsylvania, Ms. Sewell, Mr. Suozzi, Mr. Beyer, Mr. Thompson 
  of California, Mr. Moran, and Mr. Hern of Oklahoma) introduced the 
 following bill; which was referred to the Committee on Ways and Means

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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 2025''.

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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