Introduced
H. R. 2891
Introduced in House · April 29, 2025April 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.
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”.