# 119-s-4511: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes.

119-s-4511, A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes., is a 119th Congress bill sponsored by Sen. Cramer, Kevin [R-ND] (R-ND); status introduced; PRIA reads it as touching household money (as of 2026-06-03).

- Canonical: https://policyrisk.com/legislation/119-s-4511
- As of: 2026-06-03
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-s-4511
- Congress: 119
- Title: A bill to amend the Internal Revenue Code of 1986 to exclude from gross income charitable distributions from certain employer-sponsored retirement plans, and for other purposes.
- Status: introduced
- Introduced: 2026-05-13
- Sponsor: Sen. Cramer, Kevin [R-ND] (R-ND)
- Cosponsors: 3
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-06-03

## Summary

**Lets older savers exclude certain direct charitable transfers from employer retirement plans from taxable income.** This bill would extend the tax-favored treatment for qualified charitable distributions (QCDs) to more employer-sponsored plans while keeping an age 70½ threshold, a cap tied to existing IRA rules, and a direct plan-to-charity transfer requirement. - Retirees and older savers: People age 70½ and older could exclude from gross income direct charitable gifts from more plans, including SEP and SIMPLE arrangements and 403(b) and 457(b) employer plans. - Charities and nonprofits: Qualified charities could receive more tax-preferred gifts directly from employer plans, which may increase the flow of plan-to-charity donations. - Employers and plan administrators: Plan sponsors would need to support direct transfers and follow rules aligned with current IRA distribution limits and the bill's "applicable amount" cap, and the change would apply to distributions in tax years beginning after enactment.

## Cosponsors (3)

- Sen. Coons, Christopher A. [D-DE] (D-DE), 2026-05-13T00:00:00.000Z
- Sen. Marshall, Roger [R-KS] (R-KS), 2026-05-13T00:00:00.000Z
- Sen. Warner, Mark R. [D-VA] (D-VA), 2026-05-13T00:00:00.000Z

## Provisions PRIA read

- Charitable rollovers from employer plans for seniors: benefit, high. If enacted, people age 70½ or older would be able to exclude from their taxable income charitable distributions sent directly from certain employer retirement plans. The exclusion would apply only to the taxable part of the transfer and would be limited each year by the existing qualified charitabl…

## Related bills

- 119-s-4744: Take Care of America’s Veterans Act
- 119-s-4949: Water Resources Development Act of 2026
- 119-s-1748: Kids Online Safety Act
- 119-s-237: Honoring Our Fallen Heroes Act of 2025
- 119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025
- 119-s-1261: CONNECT for Health Act of 2025

## Sources
- [119-s-4511 on Congress.gov](https://www.congress.gov/bill/119th-congress/senate-bill/4511)

## Related
- [119-s-4744: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-s-4744)
- [119-s-4949: Water Resources Development Act of 2026](https://policyrisk.com/legislation/119-s-4949)
- [119-s-1748: Kids Online Safety Act](https://policyrisk.com/legislation/119-s-1748)
- [119-s-237: Honoring Our Fallen Heroes Act of 2025](https://policyrisk.com/legislation/119-s-237)
- [119-s-1816: Improving Seniors’ Timely Access to Care Act of 2025](https://policyrisk.com/legislation/119-s-1816)
- [119-s-1261: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-s-1261)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-s-4511 (as of 2026-06-03).