Section 1. Short title
This Act may be cited as the IRA Charitable Rollover Facilitation and Enhancement Act of 2026.
(a) In general
Section 408(d)(8)(B)(i) of the Internal Revenue Code of 1986 is amended by striking or any fund or account described in section 4966(d)(2).
(b) Effective date
The amendment made by this section shall apply to distributions after the date of the enactment of this Act.