# 119-s-3975: IRA Charitable Rollover Facilitation and Enhancement Act of 2026

119-s-3975, IRA Charitable Rollover Facilitation and Enhancement Act of 2026, is a 119th Congress bill sponsored by Sen. Young, Todd [R-IN] (R-IN); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-s-3975
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-3975
- Congress: 119
- Title: IRA Charitable Rollover Facilitation and Enhancement Act of 2026
- Status: introduced
- Introduced: 2026-03-03
- Sponsor: Sen. Young, Todd [R-IN] (R-IN)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Allows IRA owners to make tax-free charitable rollovers to donor-advised funds.** This bill would repeal the specific tax-code restriction that currently blocks IRA charitable rollovers to donor-advised funds. - Donors and households: IRA owners could direct qualified charitable distributions into donor-advised funds, expanding where their tax-free charitable rollover can go. This change applies to distributions made after enactment. - Donor-advised funds and charities: Donor-advised funds may see increased IRA inflows, which could raise the pool of funds available for grants to charities. - Tax law change: The bill would amend section 408(d)(8)(B)(i) of the Internal Revenue Code by removing the phrase that excluded donor-advised funds.

## Cosponsors (5)

- Sen. Bennet, Michael F. [D-CO] (D-CO), 2026-03-03T00:00:00.000Z
- Sen. Lankford, James [R-OK] (R-OK), 2026-03-03T00:00:00.000Z
- Sen. Cortez Masto, Catherine [D-NV] (D-NV), 2026-03-03T00:00:00.000Z
- Sen. Cantwell, Maria [D-WA] (D-WA), 2026-03-03T00:00:00.000Z
- Sen. Blackburn, Marsha [R-TN] (R-TN), 2026-03-10T00:00:00.000Z

## Provisions PRIA read

- Allow IRA gifts to donor-advised funds: benefit, low. If enacted, you would be able to direct eligible IRA charitable transfers (qualified charitable distributions, QCDs) to donor-advised funds. The bill would remove a statutory phrase that previously barred QCDs from going to donor-advised funds. This change would apply to distributions made after th…

## Related bills

- 119-s-545: Combating Illicit Xylazine Act
- 119-s-1289: 25th Anniversary of 9/11 Commemorative Coin Act
- 119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former United States Senator for the State of Kansas.
- 119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewellyn Kyl, former Senator for the State of Arizona.
- 119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham, a Senator from the State of South Carolina.
- 119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former Senator for the State of Michigan.

## Sources
- [119-s-3975 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/3975)

## Related
- [119-s-545: Combating Illicit Xylazine Act](https://policyrisk.com/legislation/119-s-545)
- [119-s-1289: 25th Anniversary of 9/11 Commemorative Coin Act](https://policyrisk.com/legislation/119-s-1289)
- [119-sres-913: A resolution relating to the death of the Honorable Nancy Kassebaum, former Uni…](https://policyrisk.com/legislation/119-sres-913)
- [119-sres-897: A resolution honoring the life, service, and legacy of the Honorable Jon Llewel…](https://policyrisk.com/legislation/119-sres-897)
- [119-sres-801: A resolution honoring the life and legacy of the Honorable Lindsey Olin Graham,…](https://policyrisk.com/legislation/119-sres-801)
- [119-sres-755: A resolution honoring the life of the Honorable Donald W. Riegle, Jr., former S…](https://policyrisk.com/legislation/119-sres-755)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-3975 (as of 2026-04-21).