Retirement Rollover Flexibility Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6450 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6450 To amend the Internal Revenue Code of 1986 to permit rollover contributions from Roth IRAs to designated Roth accounts. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 4, 2025 Mr. LaHood (for himself and Ms. Sanchez) 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 permit rollover contributions from Roth IRAs to designated Roth accounts. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Retirement Rollover Flexibility Act''. SEC. 2. ROLLOVER CONTRIBUTIONS FROM ROTH IRAS TO DESIGNATED ROTH ACCOUNTS. (a) Treatment as Rollover Distribution for Purposes of Roth IRA.-- (1) In general.--Section 408(d)(3)(A) of the Internal Revenue Code of 1986 is amended by striking ``; or'' at the end of clause (i) and inserting a comma, by striking the period at the end of clause (ii) and inserting ``, or'' and by inserting after clause (ii) the following new clause: ``(iii) the entire amount received (including money and any other property) is paid in a direct trustee-to-trustee transfer to a designated Roth account (within the meaning of section 402A)-- ``(I) from an eligible Roth IRA, or ``(II) in an automatic portability transaction (as defined in section 4975(f)(12)(A)(i)).''. (2) Eligible roth ira.--Section 408(d)(3) is amended by adding at the end the following new subparagraph: ``(J) Eligible roth ira.--For purposes of subparagraph (A)(iii), the term `eligible Roth IRA' means a Roth IRA which-- ``(i) is the only Roth IRA (other than a Roth IRA established under section 401(a)(31)(B)