PlainBillCongress, translated.Legislation. Context. Public interest.Congressional Research Service
No official summary is available in the imported record yet.
People & committees
Rep. Smucker, Lloyd [R-PA-11] · R–PA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
Source last updated: Aug 4, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-18 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed ENABLE Act would remove scheduled deadlines for increased contributions to ABLE savings accounts and transfers from 529 savings programs to ABLE programs. It would also keep eligible individuals’ contributions to their own ABLE accounts within the contribution definition used for the saver’s tax credit. These changes concern account beneficiaries and people transferring savings; the supplied text does not reproduce the underlying account eligibility rules or contribution limits.
This Act may be cited as the Ensuring Nationwide Access to a Better Life Experience Act or the ENABLE Act.
Permanent extension of increased contributions 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.
(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 eligible beneficiary
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,.
Section 2(a) would permanently extend the increased-contribution provision for ABLE accounts by removing its January 1, 2026 cutoff. The bill does not reproduce the provision’s contribution amounts or other conditions.
Permanent extension of increased contributions 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.
For the saver’s tax credit, Section 2(b) would include an eligible individual’s contributions to their own ABLE account in the definition of qualifying savings contributions, without an expiration date in that part of the definition. This provision concerns contributions by the account’s eligible beneficiary.
(b) Allowance of savers credit (1) In general Section 25B(d)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (1) In general The term qualified retirement 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 eligible beneficiary
The replacement definition would include the listed retirement contributions only for tax years beginning before January 1, 2027. These include qualifying retirement contributions, certain amounts employees choose to defer from pay into retirement or deferred-compensation plans, and voluntary employee contributions to qualifying retirement plans.
(B) in the case of any taxable year beginning before January 1, 2027— (i) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual, (ii) the amount of— (I) any elective deferrals (as defined in section 402(g)(3)) of such individual, and (II) any elective deferral of compensation 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 employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
The bill would repeal Section 103(e)(1) of the SECURE 2.0 Act of 2022 and require the tax code to be applied and administered as though that paragraph had never been enacted. The supplied text does not reproduce the paragraph being repealed.
(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.
Section 2’s changes would apply to tax years ending after enactment. The effective date depends on enactment rather than a fixed calendar date.
(c) Effective date The amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.
Section 3 would permanently extend the provision allowing rollovers—transfers of savings—from 529 programs to ABLE programs by removing its January 1, 2026 cutoff. The change would apply to distributions made after enactment. Other transfer requirements are not reproduced in the bill.
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,. (b) Effective date The amendment made by this section shall apply to distributions made after the date of the enactment of this Act.
The supplied official-actions snapshot, updated August 4, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 18, 2025. These entries do not establish the bill’s subsequent disposition.
Source snapshot updated 2026-08-04T08:05:58Z. 2025-02-18: Referred to the House Committee on Ways and Means. 2025-02-18: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-18. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not establish absence in other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version; accompanying earmark materials were not supplied.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception beyond the main policy’s intended beneficiaries was identified in the complete supplied introduced text. This conclusion does not extend to other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Aug 4, 2026. How PlainBill uses AI