I 

114TH CONGRESS 

2D SESSION H. R. 4795 

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 HOUSE OF REPRESENTATIVES 

MARCH 17, 2016 

Mr. CRENSHAW (for himself, Mr. VAN HOLLEN, Mrs. MCMORRIS RODGERS, 

and Mr. SESSIONS) 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 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 2016’’. 


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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 in 

20 section 414(s)) of the designated ben21 eficiary for the taxable year, or 

22 ‘‘(II) an amount equal to the 

23 poverty line for a one-person house24 hold, as determined for the calendar 

25 year preceding the calendar year in 

26 which the taxable year begins.’’. 


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1 (b) ELIGIBLE DESIGNATED BENEFICIARY.—Section 

2 529A(b) of such Code is amended by adding at the end 

3 the following: 

4 ‘‘(7) SPECIAL RULES RELATED TO CONTRIBU5 TION LIMIT.—For purposes of paragraph (2)(B)— 

6 ‘‘(A) DESIGNATED BENEFICIARY.—A des7 ignated beneficiary described in this paragraph 

8 is an employee (including an employee within 

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

10 whom no contribution is made to— 

11 ‘‘(i) a defined contribution plan (with12 in the meaning of section 414(i)), 

13 ‘‘(ii) an annuity contract described in 

14 section 403(b), and 

15 ‘‘(iii) an eligible deferred compensa16 tion plan described in section 457(b) of the 

17 employee for the taxable year. 

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

19 line’ has the meaning given such term by sec20 tion 673 of the Community Services Block 

21 Grant Act (42 U.S.C. 9902).’’. 

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

23 this section shall apply to taxable years beginning after 

24 the date of the enactment of this Act. 


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1 SEC. 3. ALLOWANCE OF SAVER’S CREDIT FOR ABLE CON2 TRIBUTIONS BY ACCOUNT HOLDER. 

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

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

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

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

7 by inserting at the end the following: 

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

9 individual to the ABLE account (within the 

10 meaning of section 529A) of which such indi11 vidual is the designated beneficiary.’’. 

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

13 this section shall apply to taxable years beginning after 

14 the date of the enactment of this Act. 

Æ 


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