S. 3975 — IRA Charitable Rollover Facilitation and Enhancement Act of 2026

This section repeals the restriction prohibiting qualified charitable distributions (QCDs) from individual retirement accounts (IRAs) to donor-advised funds. The change applies to distributions made after the date of enactment. (As background, QCDs—available to individuals age 70½ or older—allow exclusion from gross income of up to $105,000 ($210,000 for married individuals filing jointly in 2024, as adjusted for inflation) in IRA distributions transferred directly to qualified charities.)