II 

115TH CONGRESS 

1ST SESSION S. 818 

To amend the Internal Revenue Code of 1986 to allow individuals with 

disabilities to save additional amounts in their ABLE accounts above 

the current annual maximum contribution if they work and earn income. 

IN THE SENATE OF THE UNITED STATES 

APRIL 4, 2017 

Mr. BURR (for himself, Mr. CASEY, Mr. VAN HOLLEN, and Mr. MORAN) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to allow individuals with disabilities to save additional amounts in 

their ABLE accounts above the current annual maximum 

contribution if they work and earn income. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘ABLE to Work Act 

5 of 2017’’. 


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•S 818 IS

1 SEC. 2. INCREASED CONTRIBUTIONS TO ABLE ACCOUNTS 

2 FROM COMPENSATION OF INDIVIDUALS 

3 WITH DISABILITIES. 

4 (a) IN GENERAL.—Section 529A(b)(2)(B) of the In5 ternal Revenue Code of 1986 is amended to read as fol6 lows: 

7 ‘‘(B) except in the case of contributions 

8 under subsection (c)(1)(C), if such contribution 

9 to an ABLE account would result in aggregate 

10 contributions from all contributors to the 

11 ABLE account for the taxable year exceeding 

12 the sum of— 

13 ‘‘(i) the amount in effect under sec14 tion 2503(b) for the calendar year in which 

15 the taxable year begins, plus 

16 ‘‘(ii) in the case of a designated bene17 ficiary described in paragraph (7), the less18 er of— 

19 ‘‘(I) compensation (as defined by 

20 section 219(f)(1)) includible in the 

21 designated beneficiary’s gross income 

22 for the taxable year, or 

23 ‘‘(II) an amount equal to the 

24 poverty line for a one-person house25 hold, as determined for the calendar 


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1 year preceding the calendar year in 

2 which the taxable year begins.’’. 

3 (b) ELIGIBLE DESIGNATED BENEFICIARY.—Section 

4 529A(b) of such Code is amended by adding at the end 

5 the following: 

6 ‘‘(7) SPECIAL RULES RELATED TO CONTRIBU7 TION LIMIT.—For purposes of paragraph (2)(B)— 

8 ‘‘(A) DESIGNATED BENEFICIARY.—A des9 ignated beneficiary described in this paragraph 

10 is an employee (including an employee within 

11 the meaning of section 401(c)) with respect to 

12 whom— 

13 ‘‘(i) no contribution is made for the 

14 taxable year to a defined contribution plan 

15 (within the meaning of section 414(i)) with 

16 respect to which the requirements of sec17 tion 401(a) or 403(a) are met, 

18 ‘‘(ii) no contribution is made for the 

19 taxable year to an annuity contract de20 scribed in section 403(b), and 

21 ‘‘(iii) no contribution is made for the 

22 taxable year to an eligible deferred com23 pensation plan described in section 457(b). 

24 ‘‘(B) POVERTY LINE.—The term ‘poverty 

25 line’ has the meaning given such term by secVerDate Sep 11 2014 00:36 Apr 11, 2017 Jkt 069200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S818.IS S818

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1 tion 673 of the Community Services Block 

2 Grant Act (42 U.S.C. 9902).’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 the date of the enactment of this Act. 

6 SEC. 3. ALLOWANCE OF SAVER’S CREDIT FOR ABLE CON7 TRIBUTIONS BY ACCOUNT HOLDER. 

8 (a) IN GENERAL.—Section 25B(d)(1) of the Internal 

9 Revenue Code of 1986 is amended by striking ‘‘and’’ at 

10 the end of subparagraph (B)(ii), by striking the period at 

11 the end of subparagraph (C) and inserting ‘‘, and’’, and 

12 by inserting at the end the following: 

13 ‘‘(D) the amount of contributions by such 

14 individual to the ABLE account (within the 

15 meaning of section 529A) of which such indi16 vidual is the designated beneficiary.’’. 

17 (b) EFFECTIVE DATE.—The amendments made by 

18 this section shall apply to taxable years beginning after 

19 the date of the enactment of this Act. 

Æ 


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