CONGRESS FOR VOTERS

RepublicanBill · S. 3975· Senate(119-S-3975)

IRA Charitable Rollover Facilitation and Enhancement Act of 2026

Rep. Young
Age: 54 years
Indiana
Introduced
3/3/2026
Last activity
3/3/2026 — Read twice and referred to the Committee on Finance.
Sponsored by
Todd Young
Cosponsors
Republican - 2Democrat - 3
Taxation
  1. Introduced
  2. In Committee

What this bill would do

This bill, known as the ``IRA Charitable Rollover Facilitation and Enhancement Act of 2026'', aims to amend the Internal Revenue Code of 1986. The primary purpose is to allow charitable rollovers from individual retirement accounts directly to donor advised funds. It achieves this by striking specific language from Section 408(d)(8)(B)(i) of the Internal Revenue Code. The changes would apply to distributions occurring after the date the Act is enacted.

Yes· 3 of 4

  • Would people over 65 be better off under this?+5

    The bill facilitates easier charitable giving for those utilizing retirement accounts.

  • Would retired people be better off under this?+5

    The bill allows retirees more flexibility in how they distribute funds from their IRAs for charitable purposes.

  • Would people with substantial wealth be better off under this?+4

    It enhances the ability to manage charitable contributions through donor advised funds using IRA distributions.

The opposite

No question was scored the opposite.