IRA Charitable Rollover Facilitation and Enhancement Act of 2026
In committee: it can still change before the session ends.
- Stage
- In committee
- Started in
- Senate
- Sponsors
- 6
- Latest action
- Mar 3, 2026
What it does
The bill would amend the Internal Revenue Code to allow individuals to make tax-free charitable rollovers from their individual retirement accounts (IRAs) directly to donor advised funds, which are currently prohibited under existing law. It would remove a specific restriction that bars such transfers to funds or accounts described in section 4966(d)(2) of the Code, thereby expanding the range of eligible charitable recipients for IRA charitable rollovers. The change would apply to distributions made after the date of enactment, affecting IRA owners aged 70½ or older who wish to use their retirement funds for charitable giving through donor advised funds.
No official summary is available here. This one was written by AI from the bill’s text.
Where it stands
Introduced (Done)
Committee (Current step)
Floor (Not started)
Law (Not started)
What moved
Who is involved
Sponsors
The lawmakers who put their names on it, lead sponsors first.
In the news
Reporting that may mention this subject. Possible matches are labeled.
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Where it goes next
While a bill can still move, the questions are about people and money.