I 
119TH CONGRESS 
1ST SESSION H. R. 1436 
To amend the Internal Revenue Code of 1986 to make certain provisions 
with respect to qualified ABLE programs permanent. 
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 pro-
grams permanent. 
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 ‘‘Ensuring Nationwide 
Access to a Better Life Experience Act’’ or the ‘‘ENABLE 
Act’’. 
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SEC. 2. PERMANENT EXTENSION OF INCREASED CON-
TRIBUTIONS 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 In-
ternal Revenue Code of 1986 is amended to read as 
follows: 
‘‘(1) IN GENERAL.—The term ‘qualified retire-
ment 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 el-
igible beneficiary, and 
‘‘(B) in the case of any taxable year begin-
ning before January 1, 2027— 
‘‘(i) the amount of the qualified retire-
ment contributions (as defined in section 
219(e)) made by the eligible individual, 
‘‘(ii) the amount of— 
‘‘(I) any elective deferrals (as de-
fined in section 402(g)(3)) of such in-
dividual, and 
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‘‘(II) any elective deferral of com-
pensation 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 em-
ployee 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of the SECURE 2.0 Act of 2022 is repealed, and 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. 
SEC. 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,’’. 
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