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Read twice and referred to the Committee on Finance.
Permanently treats contributions to ABLE accounts as "qualified retirement savings contributions" for purposes of the retirement savers credit, and undoes a prior SECURE 2.0 technical change so the Internal Revenue Code applies as if that earlier provision never existed. It also permanently allows rollovers from 529 education savings programs to ABLE accounts for distributions made after the law is enacted. Both changes take effect after enactment (the savers-credit rule for taxable years ending after enactment; the 529->ABLE rollover for distributions after enactment).
Introduced February 19, 2025 by Eric Stephen Schmitt · Last progress February 19, 2025
ENABLE Act