IRA Charitable Rollover Facilitation and Enhancement Act of 2026
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, IRA Charitable Rollover Facilitation and Enhancement Act of 2026, changes federal law or congressional policy affecting families, benefit recipients, nonprofits, and service providers. The main policy domain is Social Welfare.
Who Benefits and How
families, benefit recipients, nonprofits, and service providers may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, families, benefit recipients, nonprofits, and service providers may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section H36874E2BB1874435A9805961A4A63C45: 1. Short title This Act may be cited as the IRA Charitable Rollover Facilitation and Enhancement Act of 2026.
- Section H660B0EE5A29449268A339F3CC776CFD4: 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...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, IRA Charitable Rollover Facilitation and Enhancement Act of 2026, changes federal law or congressional policy affecting families, benefit recipients, nonprofits, and service providers.
Key Policy Areas
Social Welfare
Primary Purpose
This bill, IRA Charitable Rollover Facilitation and Enhancement Act of 2026, changes federal law or congressional policy affecting families, benefit recipients, nonprofits, and service providers.
Policy Domains
Whole bill
Identified Gains
- families, benefit recipients, nonprofits, and service providers
Identified Costs
- federal implementing agencies
- families, benefit recipients, nonprofits, and service providers
Sponsors
Legislative Progress
In CommitteeRead twice and referred to the Committee on Finance.
Introduced in Senate
Mr. Young (for himself, Mr. Bennet, Mr. Lankford, Ms. Cortez …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology