,,ii  #aaith ,,congress  #b;d ,session  
,s4 #cige  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #c1     
#bjbf,mr4 ,young 7for himself1 ,mr4     
,bennet1 ,mr4 ,lankford1 ,ms4 ,cortez   
,masto1 and ,ms4 ,cantwell7 introduced  
the following bill2 which was read twice
 and referred to the ,committee on      
,finance  ,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 #bjbf4  #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