,,ii  #aai? ,,congress  #b;d ,session   
,s4 #cige  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #c1 #bjbf,mr4 ,"y 
7= himself1 ,mr4 ,b5net1 ,mr4 ,lank=d1  
,ms4 ,cortez ,ma/o1 & ,ms4 ,cantwell7   
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,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 ( #bjbf4  #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