H.R. 9614 – ENABLE Act

AI-Generated Summary

Updated January 20, 2026 at 6:53 PM UTC

The ENABLE Act permanently extends tax benefits for ABLE (Achieving a Better Life Experience) accounts, which are savings tools for people with disabilities. It removes the 2026 deadline that limits higher contribution limits, the associated Saver’s Credit, and the ability to roll over funds from 529 education plans into ABLE accounts. These changes apply to tax years and distributions after the law is enacted, affecting individuals with disabilities and their families who use these accounts.

Key Provisions

Eliminates the “before January 1, 2026” deadline, making the higher contribution limits for ABLE accounts permanent.
Removes the same deadline for the Saver’s Credit tied to ABLE contributions, making the credit permanent.
Strikes the deadline that restricts rollovers from 529 education savings plans to ABLE accounts, allowing such rollovers indefinitely.

Legislative Activity

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1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 17, 2024

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HouseIntro Referral

Introduced in House

September 17, 2024

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

September 17, 2024

Floor Debate

1 member

What members said about H.R. 9614 on the floor

1 Democrat

Sen. Patty MurrayD-WA · Sep 19, 2024

Mr. President, I ask unanimous consent that if the Senate receives H.R. 9614 from the House of Representatives, the text of which is identical to S. 4539, the Senate proceed to its immediate…

Bill Text

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Introduced in HouseIssued September 17, 2024

I

118th CONGRESS

2d Session

H. R. 9614

IN THE HOUSE OF REPRESENTATIVES

September 17, 2024

Mr. Smucker (for himself, Mr. Beyer, Mrs. Rodgers of Washington, Mrs. Dingell, Mr. Fitzpatrick, Ms. Norton, and Mr. Stauber) 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 make certain provisions with respect to qualified ABLE programs permanent.

1.

Short title

This Act may be cited as the Ensuring Nationwide Access to a Better Life Experience Act or the ENABLE Act.

2.

Permanent extension of increased contributions to ABLE accounts

(a)

In general

Section 529A(b)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2026.

(b)

Allowance of savers credit

Section 25B(d)(1) of the Internal Revenue Code of 1986, as amended by section 103(e)(1) of the SECURE 2.0 Act of 2022, is amended by striking before January 1, 2026,.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.

3.

Permanent extension of rollovers to ABLE programs from 529 programs

(a)

In general

Section 529(c)(3)(C)(i)(III) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2026,.

(b)

Effective date

The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.