,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #bhia  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1 #bjbe,mr4
 ,smith of ,nebraska 7for himself1 ,mr4 
,panetta1 ,mr4 ,buchanan1 ,mr4 ,kelly of
 ,pennsylvania1 ,ms4 ,sewell1 ,mr4      
,suozzi1 ,mr4 ,beyer1 ,mr4 ,thompson of 
,california1 ,mr4 ,moran1 and ,mr4 ,hern
 of ,oklahoma7 introduced the following 
bill2 which was referred to the         
,committee on ,ways and ,means  ,a      
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to allow charitable     
rollovers from individual retirement    
accounts to donor advised funds4  #a4   
,short title ,this ,act may be cited as 
the ,,ira ,charitable ,rollover         
,facilitation and ,enhancement ,act of  
#bjbe4  #b4 ,repeal of restriction on   
charitable rollovers from individual    
retirement accounts to donor advised    
funds  7a7 ,in general ,section         
#djh7;d77#h77;,b77i7 of the ,internal   
,revenue ,code of #aihf is amended by   
striking or any fund or account         

described in section #diff7;d77#b74  7b7
 ,effective date ,the amendment made by 
this section shall apply to             
distributions after the date of the     
enactment of this ,act4