Expanded Student Saver’s Tax Credit Act

Extends eligibility for the Saver’s Credit and the Saver’s Match to include full-time students who are claimed as dependents by another taxpayer. The change to the Saver’s Credit applies to contributions made after the law is enacted; the Saver’s Match provision is treated as included in the SECURE 2.0 Act’s matching rules, making dependent students eligible for those retirement incentives.