To amend the Internal Revenue Code of 1986 to permit the rollover contributions from Roth IRAs to designated Roth accounts.

HR 6757 would allow direct transfers from Roth IRAs to designated Roth accounts without triggering taxes. This change affects individuals who want to move retirement savings between these specific account types without penalty. The bill amends tax code rules to treat these transfers as "rollovers" rather than taxable events. It simplifies the process for people managing their retirement funds by clarifying the transfer mechanism under existing tax law.