I 
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. SA´NCHEZ) 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 Representa-
tives 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.— 
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(1) IN GENERAL.—Section 408(d)(3)(A) of the 
Internal Revenue Code of 1986 is amended by strik-
ing ‘‘; 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 (in-
cluding 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)(i)) maintained for the ben-
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efit of the individual during the taxable 
year of the taxpayer in which the distribu-
tion or payment described in subparagraph 
(A)(iii) is made, and 
‘‘(ii) has a balance at the time of the 
payment or distribution which is not in ex-
cess of the amount described in section 
401(a)(31)(B)(ii).’’. 
(b) TREATMENT AS ROLLOVER CONTRIBUTION FOR 
PURPOSES OF DESIGNATED ROTH ACCOUNT.— 
(1) IN
GENERAL.—Section 402A(c)(3)(B) of 
the Internal Revenue Code of 1986 is amended by 
inserting ‘‘or under section 408(d)(3)(A)(iii)’’ after 
‘‘subparagraph (A)’’. 
(2) TREATMENT OF EARNINGS IN CASE OF TAX-
ABLE
DISTRIBUTIONS.—Section 402A(d) of such 
Code is amended by adding at the end the following 
new paragraph: 
‘‘(6) TREATMENT OF ROTH IRA ROLLOVER CON-
TRIBUTIONS.—Notwithstanding section 72, the total 
amount of any rollover contribution to a designated 
Roth account under section 408(d)(3)(A)(iii) shall 
be treated as investment in the contract.’’. 
(c) COORDINATION WITH NONEXCLUSION PERIOD.— 
Section 402A(d)(2)(B) of such Code is amended— 
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(1) by striking ‘‘earlier’’ in the matter pre-
ceding subclause (i) and inserting ‘‘earliest’’, 
(2) by striking ‘‘or’’ at the end of clause (i), 
(3) by striking the period at the end of clause 
(ii), and 
(4) by adding at the end the following: 
‘‘(iii) if a rollover contribution was 
made to such designated Roth account 
from 
a 
Roth 
IRA 
under 
section 
408(d)(3)(A)(iii)(II) and the automatic 
portability provider (as defined in section 
4975(f)(12)(A)(ii)) provides the first tax-
able year to which a contribution was 
made to the source plan, the first taxable 
year in which the individual made con-
tributions to the source plan. 
For purposes of clause (iii), the term ‘source 
plan’ means the eligible retirement plan (as de-
fined in section 401(a)(31)(B)(ii)) from which 
amounts were transferred to the Roth IRA as 
described in section 4975(f)(12)(A)(i)(I).’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or distributed 
after the date of the enactment of this Act. 
Æ 
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