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H.R. 2891

U.S. House•In House Committee

Summary

H.R. 2891, the IRA Charitable Rollover Facilitation and Enhancement Act of 2025, was introduced in the House on Apr 10, 2025 by Rep. Adrian Smith (R) with 41 co-sponsors. It was referred to Ways And Means, and last saw action on Apr 10, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 2891 has 41 co-sponsors.

hb2891/introduced-in-house.txt
119 HR 2891 IH: IRA Charitable Rollover Facilitation and Enhancement Act of 2025
 U.S. House of Representatives
 2025-04-10
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 2891  IN THE HOUSE OF REPRESENTATIVES   April 10, 2025   Mr. Smith of Nebraska  (for himself,  Mr. Panetta ,  Mr. Buchanan ,  Mr. Kelly of Pennsylvania ,  Ms. Sewell ,  Mr. Suozzi ,  Mr. Beyer ,  Mr. Thompson of California ,  Mr. Moran , and  Mr. Hern of Oklahoma ) introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds.
1.
Short title
This Act may be cited as the   IRA Charitable Rollover Facilitation and Enhancement Act of 2025  .
2.
Repeal of restriction on charitable rollovers from individual retirement accounts to donor advised funds
(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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-04-10
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds.

Sponsors

Rep. Adrian Smith (R) sponsors H.R. 2891, and 41 members have co-sponsored it, 9 of them from the day it was introduced.

Committees

H.R. 2891 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Apr 10, 2025 · 1,160 Bills

Actions

H.R. 2891 has taken 2 actions since Apr 10, 2025.

ChamberAction
Apr 10, 2025
House
Introduced in House
Apr 10, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 2891 has not gone to a roll call.

1 bill is related to H.R. 2891.

Titles

H.R. 2891 goes by 3 titles, 1 of them short titles.

  • IRA Charitable Rollover Facilitation and Enhancement Act of 2025 — Display Title
  • IRA Charitable Rollover Facilitation and Enhancement Act of 2025 — Short Title(s) as Introduced
  • To amend the Internal Revenue Code of 1986 to allow charitable rollovers from individual retirement accounts to donor advised funds. — Official Title as Introduced

Lobbying

12 clients hired 12 firms and 36 registered lobbyists who named H.R. 2891 in 44 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Taxation/Internal Revenue Code, Financial Institutions/Investments/Securities, Retirement, Budget/Appropriations, Insurance, Accounting, Banking, Civil Rights/Civil Liberties.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
INSURED RETIREMENT INSTITUTE—District of Columbia16—
PHILANTHROPY ROUNDTABLEPhilanthropyDistrict of Columbia16—
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)Informal Coalition of Community FoundationsDistrict of Columbia15$970K
VANGUARD CHARITABLEDonor-advised fundPennsylvania15$390K
COUNCIL ON FOUNDATIONSNonprofit leadership association of philanthropic organizationsDistrict of Columbia15—
AMERICAN TRANSACTION PROCESSORS COALITIONA coalition to support the financial transaction processing industry.Georgia14$180K
NATIONAL PHILANTHROPIC TRUSTPublic charity and manager of donor-advised fundsPennsylvania13$150K
THRIVENT FINANCIAL FOR LUTHERANSFraternal benefit society helping it's members be wise with money & inspiring generosity.Minnesota13—
UNITED PHILANTHROPY FORUMAssociation that is the largest and most diverse network in American philanthropyDistrict of Columbia12$40K
EDWARD JONES INVESTMENTS—Missouri12$30K
AMERIPRISE FINANCIAL, INC.—District of Columbia12—
JEWISH FEDERATIONS OF NORTH AMERICA—District of Columbia11—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
INSURED RETIREMENT INSTITUTE16—
PHILANTHROPY ROUNDTABLE16—
COUNCIL ON FOUNDATIONS15—
K&L GATES, LLP15$390K
VAN SCOYOC ASSOCIATES15$970K
WHITMER & WORRALL, LLC14$180K
CM STRATEGIC, LLC13$150K
THRIVENT FINANCIAL FOR LUTHERANS13—
AMERIPRISE FINANCIAL, INC.12—
DAVIS & HARMAN LLP12$30K
UNCORKED ADVOCATES12$40K
THE JEWISH FEDERATIONS OF NORTH AMERICA11—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 36.

LobbyistFirmsClientsFilings
JOHN JENNINGS116
PAUL RICHMAN116
DANIEL CROWLEY115
EDWARD SHIMKUS115
JENNIFER HOLCOMB115
KARISHMA PAGE115
LAUREN FLYNN115
MICHAEL HAMOND115
NIDALE ZOUHIR115
VIVIAN BRIDGES115
MARTIN WHITMER114
MORGAN COLLINS114
SUSIE GORDEN114
THOMAS WORRALL114
ANDREW STEVENS113
JORGE CASTRO113
SHARON BROSNAN113
TED MCCANN113
CHRIS GASTON112
COURTNEY SHADEGG112

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AMERIPRISE FINANCIAL, INC.AMERIPRISE FINANCIAL, INC.2026 first_quarter$520K1st Quarter - Report
AMERIPRISE FINANCIAL, INC.AMERIPRISE FINANCIAL, INC.2026 second_quarter$280K2nd Quarter - Report
INSURED RETIREMENT INSTITUTEINSURED RETIREMENT INSTITUTE2025 fourth_quarter$240K4th Quarter - Report
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)VAN SCOYOC ASSOCIATES2026 second_quarter$200K2nd Quarter - Report
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)VAN SCOYOC ASSOCIATES2025 third_quarter$200K3rd Quarter - Report
JEWISH FEDERATIONS OF NORTH AMERICATHE JEWISH FEDERATIONS OF NORTH AMERICA2026 first_quarter$190.7K1st Quarter - Report
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)VAN SCOYOC ASSOCIATES2026 first_quarter$190K1st Quarter - Report
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)VAN SCOYOC ASSOCIATES2025 fourth_quarter$190K4th Quarter - Report
COMMUNITY FOUNDATION AWARENESS INITIATIVE (INFORMAL COALITION)VAN SCOYOC ASSOCIATES2025 second_quarter$190K2nd Quarter - Report
INSURED RETIREMENT INSTITUTEINSURED RETIREMENT INSTITUTE2026 second_quarter$180K2nd Quarter - Report
INSURED RETIREMENT INSTITUTEINSURED RETIREMENT INSTITUTE2025 third_quarter$180K3rd Quarter - Report
INSURED RETIREMENT INSTITUTEINSURED RETIREMENT INSTITUTE2026 first_quarter$170K1st Quarter - Report
INSURED RETIREMENT INSTITUTEINSURED RETIREMENT INSTITUTE2025 second_quarter$170K2nd Quarter - Report
INSURED RETIREMENT INSTITUTEINSURED RETIREMENT INSTITUTE2025 first_quarter$170K1st Quarter - Report
PHILANTHROPY ROUNDTABLEPHILANTHROPY ROUNDTABLE2025 fourth_quarter$160K4th Quarter - Report
PHILANTHROPY ROUNDTABLEPHILANTHROPY ROUNDTABLE2025 second_quarter$150K2nd Quarter - Report
PHILANTHROPY ROUNDTABLEPHILANTHROPY ROUNDTABLE2026 first_quarter$140K1st Quarter - Report
THRIVENT FINANCIAL FOR LUTHERANSTHRIVENT FINANCIAL FOR LUTHERANS2025 fourth_quarter$140K4th Quarter - Report
VANGUARD CHARITABLEK&L GATES, LLP2026 second_quarter$130K2nd Quarter - Report
PHILANTHROPY ROUNDTABLEPHILANTHROPY ROUNDTABLE2025 third_quarter$130K3rd Quarter - Report

Classification

The Congressional Research Service files H.R. 2891 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 2891’s is Taxation.

hr2891/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 2891, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 65 (Thursday, April 10, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. SMITH of Nebraska:H.R. 2891.Congress has the power to enact this legislation pursuantto the following:Article 1, Section 8, Clause 1 of the US Constitution[Page H1602]

Source: congress.gov · legiscan.com