Introduced
S. 3975
Introduced in Senate · March 18, 2026March 3, 2026
Mr. Young (for himself, Mr. Bennet, Mr. Lankford, Ms. Cortez Masto, and Ms. Cantwell) introduced the following bill; which was read twice and referred to the Committee on Finance
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 2026”.