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Referenced Laws
Section 408(d)(8)(B)(i)
Section 1
1. Short title This Act may be cited as the IRA Charitable Rollover Facilitation and Enhancement Act of 2025.
Section 2
2. Repeal of restriction on charitable rollovers from individual retirement accounts to donor advised funds 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). The amendment made by this section shall apply to distributions after the date of the enactment of this Act.