H.R. 1436House119th Congress (2025-2027)In Committee

ENABLE Act

AI-Generated Summary

Updated November 24, 2025 at 2:36 AM UTC

The ENABLE Act permanently extends key tax benefits for ABLE (Achieving a Better Life Experience) accounts, which are savings tools for people with disabilities. It removes temporary deadlines that limited annual contribution amounts and rollovers from 529 college‑savings plans, and it updates the Saver’s Credit to count ABLE contributions as qualified retirement savings. These changes apply to tax years after the law’s enactment and affect individuals who are eligible beneficiaries of ABLE accounts.

Key Provisions

Removes the January 1 2026 deadline that limits how much can be contributed to ABLE accounts each year, making the higher contribution limit permanent.
Changes the definition of “qualified retirement savings contributions” for the Saver’s Credit to include contributions made to an ABLE account, and clarifies that other retirement contributions are counted only for tax years beginning before January 1 2027.
Repeals a provision of the SECURE 2.0 Act that conflicted with the new Saver’s Credit definition, effectively undoing that amendment.
Eliminates the January 1 2026 deadline that restricts rollovers from 529 college‑savings plans into ABLE programs, 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

February 18, 2025

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HouseIntro Referral

Introduced in House

February 18, 2025

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

February 18, 2025

Bill Text

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Introduced in HouseIssued February 18, 2025

119th CONGRESS

1st Session

H. R. 1436

IN THE HOUSE OF REPRESENTATIVES

February 18, 2025

Mr. Smucker (for himself, Mr. Beyer, Mr. Fitzpatrick, Ms. Norton, Mr. Stauber, Mr. Rogers of Alabama, Mr. Foster, Mrs. Miller of West Virginia, Mr. Neguse, and Mr. Schmidt) 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.

Short title

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

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

(1)

In general

Section 25B(d)(1) of the Internal Revenue Code of 1986 is amended to read as follows:

(1)

In general

The term qualified retirement savings contributions means, with respect to any taxable year, the sum of—

(A)

the amount of contributions made by the eligible individual during such taxable year to the ABLE account (within the meaning of section 529A) of which such individual is the eligible beneficiary, and

(B)

in the case of any taxable year beginning before January 1, 2027—

(i)

the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,

(ii)

the amount of—

(I)

any elective deferrals (as defined in section 402(g)(3)) of such individual, and

(II)

any elective deferral of compensation by such individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and

(iii)

the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).

(2)

Coordination with SECURE 2.0 Act of 2022 amendment

Paragraph (1) of section 103(e) of the SECURE 2.0 Act of 2022 is repealed, and the Internal Revenue Code of 1986 shall be applied and administered as though such paragraph were never enacted.

(c)

Effective date

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

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.