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HR 2891
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IRA Charitable Rollover Facilitation and Enhancement Act of 2025

To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds.

Introduced Apr 10, 2025

Latest action (Apr 10, 2025) Referred to the House Committee on Ways and Means.

Referred to
Ways and Means Committee
Policy area
Taxation
Issues
Economy & Taxes

Summary

This bill would amend federal tax law to allow people to roll over money from individual retirement accounts (IRAs) into donor advised funds, which are charitable giving vehicles. Currently, the law prohibits this type of transfer. The change would apply to any distributions made after the bill is enacted.

AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.

Sponsor (1)
41 cosponsors

Actions (2)
  1. Apr 10, 2025 Referred to the House Committee on Ways and Means. · house
  2. Apr 10, 2025 Introduced in House

Similar bills (6)

Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.

  • S 3975 — IRA Charitable Rollover Facilitation and Enhancement Act of 2026 · Introduced Mar 3, 2026 · Cong. 119 90%
  • HR 6324 — Retirement Simplification and Clarity Act · Introduced Nov 28, 2025 · Cong. 119 63%
  • HR 2918 — Family Business Legacy Act of 2025 · Introduced Apr 14, 2025 · Cong. 119 63%
  • HR 801 — Charitable Act · Introduced Jan 28, 2025 · Cong. 119 63%
  • S 4511 — A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes. · Introduced May 13, 2026 · Cong. 119 62%
  • HR 8783 — To amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes. · Introduced May 13, 2026 · Cong. 119 62%

Text versions (1)
  • Introduced in House · Apr 10, 2025

Only one text version is on file, so there’s no earlier version to compare against yet.

Full text

IN THE HOUSE OF REPRESENTATIVES

April 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”.

SEC. 2. REPEAL OF RESTRICTION ON CHARITABLE ROLLOVERS FROM INDIVIDUAL RETIREMENT ACCOUNTS TO DONOR ADVISED FUNDS.

(a) In General.—Section 408(d)(8)(B)(i) of the Internal Revenue Code of 1986 is amended by striking “or any fund or account described in section 4966(d)(2)”.

(b) Effective Date.—The amendment made by this section shall apply to distributions after the date of the enactment of this Act. <all>

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