Retirement Rollover Flexibility Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [S. 3352 Introduced in Senate (IS)] <DOC> 119th CONGRESS 1st Session S. 3352 To amend the Internal Revenue Code of 1986 to permit rollover contributions from Roth IRAs to designated Roth accounts. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES December 4, 2025 Mr. Barrasso (for himself and Mr. Bennet) 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 permit rollover contributions from Roth IRAs to designated Roth accounts. 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 ``Retirement Rollover Flexibility Act''. SEC. 2. ROLLOVER CONTRIBUTIONS FROM ROTH IRAS TO DESIGNATED ROTH ACCOUNTS. (a) Treatment as Rollover Distribution for Purposes of Roth IRA.-- (1) In general.--Section 408(d)(3)(A) of the Internal Revenue Code of 1986 is amended by striking ``; or'' at…