S 3975 · 119th Congress

IRA Charitable Rollover Facilitation and Enhancement Act of 2026

This bill makes it easier for people with Individual Retirement Accounts (IRAs) to donate money to charity in a tax-smart way. Right now, there's a rule that prevents IRA owners from rolling over their retirement savings directly into donor-advised funds—special charitable giving accounts that let you set aside mone…

Sponsor

Young, Todd (R-Indiana)

Introduced

2026-03-03

Policy area

Taxation