IRA Charitable Rollover Facilitation and Enhancement Act of 2025

119 HR 2891 IH: IRA Charitable Rollover Facilitation and Enhancement Act of 2025 U.S. House of Representatives 2025-04-10 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 2891 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 A BILL To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds. 1. Short title This Act may be cited as the IRA Charitable Rollover Facilitation and Enhancement Act of 2025 . 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.