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 indi-
viduals with disabilities to save additional amounts in 
their ABLE accounts above the current annual maximum 
contribution if they work and earn income. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘ABLE to Work Act 
of 2016’’. 
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SEC. 2. INCREASED CONTRIBUTIONS TO ABLE ACCOUNTS 
FROM 
COMPENSATION 
OF 
INDIVIDUALS 
WITH DISABILITIES. 
(a) IN GENERAL.—Section 529A(b)(2)(B) of the In-
ternal Revenue Code of 1986 is amended to read as fol-
lows: 
‘‘(B) except in the case of contributions 
under subsection (c)(1)(C), if such contribution 
to an ABLE account would result in aggregate 
contributions from all contributors to the 
ABLE account for the taxable year exceeding 
the sum of— 
‘‘(i) the amount in effect under sec-
tion 2503(b) for the calendar year in which 
the taxable year begins, plus 
‘‘(ii) in the case of a designated bene-
ficiary described in paragraph (7), the less-
er of— 
‘‘(I) compensation (as defined in 
section 414(s)) of the designated ben-
eficiary for the taxable year, or 
‘‘(II) an amount equal to the 
poverty line for a one-person house-
hold, as determined for the calendar 
year preceding the calendar year in 
which the taxable year begins.’’. 
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(b) ELIGIBLE DESIGNATED BENEFICIARY.—Section 
529A(b) of such Code is amended by adding at the end 
the following: 
‘‘(7) SPECIAL RULES RELATED TO CONTRIBU-
TION LIMIT.—For purposes of paragraph (2)(B)— 
‘‘(A) DESIGNATED BENEFICIARY.—A des-
ignated beneficiary described in this paragraph 
is an employee (including an employee within 
the meaning of section 401(c)) with respect to 
whom no contribution is made to— 
‘‘(i) a defined contribution plan (with-
in the meaning of section 414(i)), 
‘‘(ii) an annuity contract described in 
section 403(b), and 
‘‘(iii) an eligible deferred compensa-
tion plan described in section 457(b) of the 
employee for the taxable year. 
‘‘(B) POVERTY LINE.—The term ‘poverty 
line’ has the meaning given such term by sec-
tion 673 of the Community Services Block 
Grant Act (42 U.S.C. 9902).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
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SEC. 3. ALLOWANCE OF SAVER’S CREDIT FOR ABLE CON-
TRIBUTIONS BY ACCOUNT HOLDER. 
(a) IN GENERAL.—Section 25B(d)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘and’’ at 
the end of subparagraph (B)(ii), by striking the period at 
the end of subparagraph (C) and inserting ‘‘, and’’, and 
by inserting at the end the following: 
‘‘(D) the amount of contributions by such 
individual to the ABLE account (within the 
meaning of section 529A) of which such indi-
vidual is the designated beneficiary.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
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