Senator Todd Young (R-IN), and several Democrat co-sponsors have introduced S. 3975, the IRA Charitable Rollover Facilitation and Enhancement Act. Under current law, taxpayers age 70½ or older are allowed to make qualified charitable distributions (QCDs) from an IRA to a qualifying 501(c)(3) charity without counting the distribution as taxable income. According to a press release, the bill would allow QCDs to be paid to a donor-advised fund—an increasingly popular charitable giving account managed by a public charity. Donor advised funds allow individuals and families to designate funds for charitable giving upfront and allocate the funds to their preferred charities over a number of years. A companion bill was introduced last year in the House by Representatives Adrian Smith (R-NE) and Jimmy Panetta (D-CA).