I 
118TH CONGRESS 
2D SESSION H. R. 10296 
To amend the Internal Revenue Code of 1986 to make expiring ABLE 
provisions permanent, improve accessibility and education for families, 
and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 4, 2024 
Mrs. RODGERS of Washington introduced the following bill; which was referred 
to the Committee on Ways and Means, and in addition to the Committee 
on Veterans’ Affairs, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to make 
expiring ABLE provisions permanent, improve accessi-
bility and education for families, and for other purposes. 
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 Tomorrow 
Act’’. 
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SEC. 2. ABLE ACCOUNT IMPROVEMENTS. 
(a) INCREASED CONTRIBUTION LIMIT MADE PERMA-
NENT.—Section 529A(b)(2)(B)(ii) of such Code is amend-
ed by striking ‘‘before January 1, 2026’’. 
(b) REPEAL OF TRANSFER TO STATE UPON DEATH 
OF DESIGNATED BENEFICIARY.—Section 529A(f) of such 
Code is amended to read as follows: 
‘‘(f) PROHIBITION ON STATE ADJUSTMENT OR RE-
COVERY OF MEDICAL ASSISTANCE.—Notwithstanding any 
other provision of law, no State may seek adjustment or 
recovery of any medical assistance correctly paid on behalf 
of a designated beneficiary under a State Medicaid Plan 
from the ABLE account of such designated beneficiary, 
regardless of whether the ABLE account is part of the 
designated beneficiary’s estate.’’. 
(c) ROLLOVER FROM 529 ACCOUNT TO ABLE AC-
COUNT MADE PERMANENT.— 
(1) IN GENERAL.—Section 529(c)(3)(C)(i)(III) 
of such Code is amended by striking ‘‘before Janu-
ary 1, 2026,’’. 
(2) REPEAL OF LIMITATION ON AMOUNT.—Sec-
tion 529(c)(3)(C)(i) of such Code is amended by 
striking the matter following subclause (III). 
(d) EXCEPTION TO CONTRIBUTION LIMIT FOR CER-
TAIN LUMP SUM PAYMENTS.— 
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(1) Section 529A(b) of such Code is amended 
by adding at the end the following new paragraph: 
‘‘(8) EXCEPTION TO CONTRIBUTION LIMIT FOR 
CERTAIN LUMP SUM PAYMENTS.— 
‘‘(A) IN GENERAL.—In the case of a con-
tribution to a qualified ABLE program from a 
third-party trust, a contribution of amounts re-
ceived by the designated beneficiary as proceeds 
of a life insurance contract, or an amount dis-
tributed from a qualified tuition program (as 
defined in section 529(b)(1)) that is not includ-
ible in gross income of the distributee under 
section 
529(c)(3)(C)(i)(III), 
subsection 
(b)(2)(B) shall not apply. 
‘‘(B) 
LIMITATION.—Subparagraph 
(A) 
shall not apply with respect to any contribution 
if such subparagraph has applied to any other 
contribution in any taxable year to a qualified 
ABLE program of the qualified beneficiary.’’. 
(2) 
CONFORMING
AMENDMENT.—Section 
529A(b)(2)(B) of such Code is amended by inserting 
‘‘paragraph (8) or’’ after ‘‘Except in the case of con-
tributions under’’ in the matter preceding clause (i). 
(e) DELAY OF SUSPENSION OF BENEFITS.—Section 
103(b)(1) of the Stephen Beck, Jr., ABLE Act of 2014 
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is amended by inserting ‘‘, and the suspension shall begin 
with the benefits payable for the 1st calendar month that 
begins after the 2-month period that begins with the date 
the individual receives notice from the Commissioner of 
Social Security that the benefits are to be so suspended’’ 
before the period. 
(f) EDUCATIONAL MATERIALS.—The Commissioner 
of Social Security shall develop and offer materials to edu-
cate individuals who become eligible for benefits under the 
supplemental security income program under title XVI of 
the Social Security Act about ABLE accounts (within the 
meaning of section 529A of the Internal Revenue Code 
of 1986), and shall report to the Congress on the avail-
ability of the materials on a State-by-State basis. 
SEC. 3. PROTECTING WORKING ABLE INDIVIDUALS FROM 
LOSING BENEFITS BECAUSE OF RETIREMENT 
PLAN RULES. 
(a) IN GENERAL.—Section 414 of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(aa) ABLE ACCOUNT CONTRIBUTIONS.— 
‘‘(1) IN
GENERAL.—An applicable employer 
plan (as defined in subsection (v)(6)(A)) that is a 
defined contribution plan shall not be treated as fail-
ing to meet any requirement of this title solely be-
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described in section 529A of such Code on behalf of 
a eligible ABLE individual described in section 
414(aa)(5) of such Code who provides personal serv-
ices to such employer shall be considered a reason-
able allowance for salaries or other compensation for 
personal service if such contribution for a year, tak-
ing into account all other contributions to such 
qualified ABLE program does not exceed the max-
imum 
contribution 
described 
in 
section 
529A(b)(2)(B) of such Code; and 
(2) update the publications issued for employers 
to encourage employers offering a retirement plan 
with automatic enrollment to notify employees that 
elect not to contribute to the plan and that may be 
eligible to contribute to a qualified ABLE program 
to notify such employee of the possibility of a con-
tribution under section 529A(b)(2)(B)(ii) of such 
Code. 
(e) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall be effective for plan and taxable years begin-
ning after enactment. 
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(2) CLARIFICATIONS.—Subsections (c) and 
(d)(1) shall be effective for plan and taxable years 
beginning before, on, and after enactment. 
SEC. 4. DIRECTING AGENCIES TO INFORM PEOPLE WITH 
DISABILITIES ABOUT ABLE ACCOUNTS. 
(a) SOCIAL SECURITY ADMINISTRATION.— 
(1) IN GENERAL.—Beginning 180 days after 
the date of enactment of this Act, the Commissioner 
of Social Security shall provide the information de-
scribed in paragraph (3) to any individual who is re-
ceiving any of the following on or after such date: 
(A) A supplemental security income benefit 
under title XVI of the Social Security Act (42 
U.S.C. 1381 et seq.). 
(B) A disability insurance benefit under 
section 223 of the Social Security Act (42 
U.S.C. 423). 
(C) A monthly insurance benefit under sec-
tion 202 of the Social Security Act (42 U.S.C. 
402) based on such individual’s disability (as 
defined in section 223(d) of such Act (42 
U.S.C. 423(d))). 
(2) PROVISION OF INFORMATION UPON REDE-
TERMINATION
OR
OVERPAYMENT.—Beginning 180 
days after the date of enactment of this Act, the 
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Commissioner of Social Security shall, in addition to 
providing the information described in paragraph (3) 
in accordance with paragraph (1), provide such in-
formation to any individual receiving a benefit de-
scribed in paragraph (1)— 
(A) whenever such individual’s eligibility 
for such benefit is redetermined; and 
(B) whenever such individual is found to 
have received an overpayment of such benefits 
due to the individual having resources that ex-
ceed the amount established under subpara-
graph (A) or (B) of section 1611(a)(3) of the 
Social Security Act (42 U.S.C. 1382(a)(3)), as 
applicable to the individual. 
(3) INFORMATION ON ABLE ACCOUNTS.—The 
information described in this paragraph is the fol-
lowing: 
(A) Information on the existence of— 
(i) qualified ABLE programs as de-
fined in section 529A of the Internal Rev-
enue Code of 1986; and 
(ii) accessible resources for people 
with disabilities such as the National Asso-
ciation of State Treasurers, which includes 
ABLE Today, and the National Disability 
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Institute, which includes the ABLE Na-
tional Resource Center. 
(B) Instructions on how to open an ABLE 
account (as defined in section 529A of the In-
ternal Revenue Code of 1986). 
(b) DEPARTMENT OF VETERANS AFFAIRS.— 
(1) IN
GENERAL.—Chapter 63 of title 38, 
United States Code, is amended by adding at the 
end the following new section: 
‘‘§ 6321. ABLE programs 
‘‘The Secretary shall inform each individual who en-
rolls in a program carried out under the laws administered 
by the Secretary about the existence of qualified ABLE 
programs (as defined in section 529A of the Internal Rev-
enue Code of 1986) and resources for people with disabil-
ities, such as the National Association of State Treas-
urers, which includes ABLE Today, and National Dis-
ability Institute, which includes the ABLE National Re-
source Center, at the time of such enrollment.’’. 
(2) CLERICAL AMENDMENT.—The table of sec-
tions at the beginning of chapter 63 of such title is 
amended by adding at the end the following new 
item: 
‘‘6321. ABLE programs.’’. 
Æ 
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