,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bhia  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #aj1 #bjbe,mr4 
,smi? ( ,nebraska 7= himself1 ,mr4      
,panetta1 ,mr4 ,bu*anan1 ,mr4 ,kelly (  
,p5nsylvania1 ,ms4 ,sewell1 ,mr4        
,suozzi1 ,mr4 ,bey]1 ,mr4 ,?ompson (    
,cali=nia1 ,mr4 ,moran1 & ,mr4 ,h]n (   
,oklahoma7 introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to all[ *>itable  
rollov]s f individual retirem5t acc\nts 
to donor advis$ funds4  #a4 ,%ort title 
,?is ,act may be cit$ z ! ,,ira         
,*>itable ,rollov] ,facilitation &      
,enhancem5t ,act ( #bjbe4  #b4 ,repeal (
 re/riction on *>itable rollov]s f      
individual retirem5t acc\nts to donor   
advis$ funds  7a7 ,9 g5]al ,section     
#djh7;d77#h77;,b77i7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
or any fund or acc\nt describ$ 9 section
 #diff7;d77#b74  7b7 ,effective date ,! 
am5dm5t made by ?is section %all apply  

to di/ributions aft] ! date ( ! enactm5t
 ( ?is ,act4