IRA Charitable Rollover Facilitation and Enhancement Act of 2025

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2891 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2891 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 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 FRO…