ENABLE Act
Sponsored By: Representative Smucker
Introduced
Summary
Would permanently extend increased ABLE account contributions. The ENABLE Act would remove the sunset on larger ABLE contributions, make 529-to-ABLE rollovers permanent, and broaden the Saver's Credit to cover ABLE deposits and certain other retirement savings.
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 2 benefits, 0 costs, 1 mixed.
Saver's Credit would count ABLE savings
If enacted, the Saver's Credit would count what you put into your own ABLE account. This would apply for tax years ending after the bill is enacted. For tax years beginning before January 1, 2027, you could also count certain IRA contributions, workplace retirement deferrals, and voluntary plan contributions. This could raise the credit for many low- and lower‑middle‑income filers, including people with disabilities who save in ABLE.
Permanent ABLE limits and 529 rollovers
If enacted, the higher ABLE contribution rule would become permanent for tax years ending after enactment. You could keep using the larger contribution amount. The bill would also permanently allow rollovers from 529 college plans to ABLE accounts for distributions made after enactment. This could help families move unused college savings to cover disability‑related costs.
Technical repeal of SECURE 2.0 retirement rule
If enacted, a narrow retirement rule in the SECURE 2.0 law would be repealed. The tax code would be applied as if that paragraph never existed. This would apply for tax years ending after enactment. If you were affected by that rule, your retirement tax treatment could change.
Sponsors & CoSponsors
Sponsor
Smucker
PA • R
Cosponsors
Beyer
VA • D
Sponsored 2/18/2025
Fitzpatrick
PA • R
Sponsored 2/18/2025
Del. Norton, Eleanor Holmes [D-DC-At Large]
DC • D
Sponsored 2/18/2025
Stauber
MN • R
Sponsored 2/18/2025
Rogers (AL)
AL • R
Sponsored 2/18/2025
Foster
IL • D
Sponsored 2/18/2025
Miller (WV)
WV • R
Sponsored 2/18/2025
Neguse
CO • D
Sponsored 2/18/2025
Schmidt
KS • R
Sponsored 2/18/2025
Murphy
NC • R
Sponsored 2/21/2025
Davids (KS)
KS • D
Sponsored 3/10/2025
Raskin
MD • D
Sponsored 3/21/2025
Dingell
MI • D
Sponsored 5/5/2025
Wittman
VA • R
Sponsored 5/5/2025
Magaziner
RI • D
Sponsored 5/13/2025
Taylor
OH • R
Sponsored 5/21/2025
Vindman
VA • D
Sponsored 6/11/2025
Carey
OH • R
Sponsored 6/12/2025
Barr
KY • R
Sponsored 6/20/2025
Landsman
OH • D
Sponsored 6/23/2025
Davidson
OH • R
Sponsored 6/26/2025
McBride
DE • D
Sponsored 9/23/2025
Roll Call Votes
No roll call votes available for this bill.
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