H.R. 2891

119th CONGRESS 1st Session

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

IN THE HOUSE OF REPRESENTATIVES · April 10, 2025 · Sponsor: Mr. Smith of Nebraska · Committee: Committee on Ways and Means

Table of contents

• H.R. 2891
  • SEC. 1. Short title
  • SEC. 2. Repeal of restriction on charitable rollovers from individual retirement accounts to donor advised funds

SEC. 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
  • of the Internal Revenue Code of 1986 is amended by striking . Section 408(d)(8)(B)(i)
• (b) Effective date
  • The amendment made by this section shall apply to distributions after the date of the enactment of this Act.