# 119-hr-4644: ABLE Employment Flexibility Act

119-hr-4644, ABLE Employment Flexibility Act, is a 119th Congress bill sponsored by Rep. Davids, Sharice [D-KS-3] (D-KS); status introduced; PRIA reads it as touching household money (as of 2026-07-19).

- Canonical: https://policyrisk.com/legislation/119-hr-4644
- As of: 2026-07-19
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-4644
- Congress: 119
- Title: ABLE Employment Flexibility Act
- Status: introduced
- Introduced: 2025-07-23
- Sponsor: Rep. Davids, Sharice [D-KS-3] (D-KS)
- Cosponsors: 5
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-19

## Summary

**Lets employers redirect retirement-plan contributions into ABLE accounts for employees with disabilities.** The bill would allow defined-contribution plans to recharacterize employer contributions that otherwise go to a retirement plan as contributions to a qualified ABLE account under section 529A without causing the plan to fail plan qualification rules. - Employees with disabilities and their families could get employer contributions or employer matches sent directly to their ABLE account, increasing tax-advantaged savings for disability-related costs. - Plan sponsors can offer this election to all eligible ABLE individuals and still treat those amounts as if contributed to the plan for applying tax-code tests like nondiscrimination and contribution limits. - Employers may deduct ABLE contributions as reasonable compensation up to the ABLE contribution cap described in section 529A(b)(2)(B) under rules the Treasury Secretary must issue. - Contributions made under section 414(dd) to ABLE accounts are disregarded for specified means-tested federal programs and are not counted as income while the account is maintained, contributed to, or distributions are received.

## Cosponsors (5)

- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-07-23T00:00:00.000Z
- Rep. Thompson, Glenn [R-PA-15] (R-PA), 2026-03-03T00:00:00.000Z
- Rep. Mannion, John W. [D-NY-22] (D-NY), 2026-05-29T00:00:00.000Z
- Del. Norton, Eleanor Holmes [D-DC-At Large] (D-DC), 2026-06-08T00:00:00.000Z
- Rep. Latimer, George [D-NY-16] (D-NY), 2026-06-24T00:00:00.000Z

## Provisions PRIA read

- Tax break for employer ABLE contributions: benefit, high. If enacted, employers could deduct what they put into an employee’s ABLE account as a compensation expense, up to the annual 529A limit. Treasury would have to issue the rule within one year, and the clarification would apply to plan and tax years before, on, or after enactment. The bill also treat…
- ABLE money ignored for SNAP and Medicaid: benefit, medium. If enacted, certain employer ABLE contributions would not count as income or assets when agencies check eligibility for SNAP, Medicaid, and other means‑tested aid. This would apply while you have, add to, or take money from the ABLE account. The rule would apply to plan and tax years after enactmen…
- ABLE workers can redirect employer plan money: mixed, medium. If enacted, employer retirement plans could let eligible ABLE workers choose to send employer contributions to their ABLE account for a year. The choice would have to be offered to all eligible ABLE participants, and the plan would keep its tax-favored status. For testing rules, those ABLE payments…

## Related bills

- 119-hr-7567: Farm, Food, and National Security Act of 2026
- 119-hr-9877: Health Equity and Accountability Act of 2026
- 119-hr-7977: Energy Bills Relief Act
- 119-hr-4669: FEMA Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-3184: PFAS Alternatives Act

## Sources
- [119-hr-4644 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/4644)

## Related
- [119-hr-7567: Farm, Food, and National Security Act of 2026](https://policyrisk.com/legislation/119-hr-7567)
- [119-hr-9877: Health Equity and Accountability Act of 2026](https://policyrisk.com/legislation/119-hr-9877)
- [119-hr-7977: Energy Bills Relief Act](https://policyrisk.com/legislation/119-hr-7977)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-3184: PFAS Alternatives Act](https://policyrisk.com/legislation/119-hr-3184)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-4644 (as of 2026-07-19).