What does SHORT TITLE. of IRA Charitable Rollover Facilitation and Enhancement Act of 2026 do?

This bill is formally titled the IRA Charitable Rollover Facilitation and Enhancement Act of 2026.

What does REPEAL OF RESTRICTION ON CHARITABLE ROLLOVERS FROM INDIVIDUAL of IRA Charitable Rollover Facilitation and Enhancement Act of 2026 do?

This section amends Section 408(d)(8)(B)(i) of the Internal Revenue Code of 1986. The amendment strikes the phrase 'or any fund or account described in section 4966(d)(2)' from the aforementioned section. The amendment applies to distributions made after the enactment of this Act.

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IRA Charitable Rollover Facilitation and Enhancement Act of 2026

Q: What does Preamble of IRA Charitable Rollover Facilitation and Enhancement Act of 2026 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow charitable rollovers from individual retirement accounts to donor advised funds.

Last updated: 3/3/2026 · Introduced: 3/3/2026

Author: Todd Young (R-IN)

TL;DR (AI)

This bill allows individuals to donate funds from their individual retirement accounts (IRAs) directly to donor-advised funds.
The bill removes a restriction in the Internal Revenue Code that previously limited eligible charitable recipients for IRA rollovers.

119th Congressin committeeHR. 2891(In Committee)Official page

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Includes provisions on preamble, short title., and 1 more.

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