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S. 3975 119th Congress Senate

IRA Charitable Rollover Facilitation and Enhancement Act of 2026

Official title: A bill to amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds.

Introduced: March 3, 2026 Introduced by: Todd Young Republican · Indiana See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 3, 2026
Read twice and referred to the Committee on Finance.
Mar 3, 2026
Introduced in Senate
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What's happening now March 3, 2026

Read twice and referred to the Committee on Finance.

 Related & companion bills 1
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 17

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

  • CM STRATEGIC, LLC
    for NATIONAL PHILANTHROPIC TRUST · Pennsylvania · 3rd Quarter 2026 (July 1 - Sep 30)
  • AMERIPRISE FINANCIAL, INC.
    for AMERIPRISE FINANCIAL, INC. · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • COUNCIL ON FOUNDATIONS
    for COUNCIL ON FOUNDATIONS · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • VAN SCOYOC ASSOCIATES
    for COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION) · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)
  • DAVIS & HARMAN LLP
    for EDWARD JONES INVESTMENTS · Missouri · 3rd Quarter 2026 (July 1 - Sep 30)
  • UNCORKED ADVOCATES
    for UNITED PHILANTHROPY FORUM · District of Columbia · 3rd Quarter 2026 (July 1 - Sep 30)

Bodies those filers lobbied

A filing lists the bills it worked on and the parts of government it contacted in separate sections, so these are the bodies those filers named anywhere in the filing, not a per-bill breakdown.

See all 17 filings →
Cite this page click to expand
APA
U.S. Congress. (2026). S. 3975: IRA Charitable Rollover Facilitation and Enhancement Act of 2026. 119th Congress. Open America. https://openamerica.io/bill/119-S-3975/
MLA
"S. 3975: IRA Charitable Rollover Facilitation and Enhancement Act of 2026." 119th Congress, 2026, Open America, https://openamerica.io/bill/119-S-3975/.
Bluebook (legal)
S. 3975, 119th Cong. (2026), https://openamerica.io/bill/119-S-3975/.
Markdown link
[S. 3975: IRA Charitable Rollover Facilitation and Enhancement Act of 2026](https://openamerica.io/bill/119-S-3975/)
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