ENABLE Act
Sponsored By: Representative Smucker, Lloyd [R-PA-11]
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If enacted, a narrow retirement rule in the SECURE 2.0 law would be repealed.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, Lloyd [R-PA-11]
PA • R
Cosponsors
Rep. Beyer, Donald S. [D-VA-8]
VA • D
Sponsored 2/18/2025
Rep. Fitzpatrick, Brian K. [R-PA-1]
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
Rep. Rogers, Mike D. [R-AL-3]
AL • R
Sponsored 2/18/2025
Rep. Foster, Bill [D-IL-11]
IL • D
Sponsored 2/18/2025
Rep. Miller, Carol D. [R-WV-1]
WV • R
Sponsored 2/18/2025
Rep. Neguse, Joe [D-CO-2]
CO • D
Sponsored 2/18/2025
Schmidt
KS • R
Sponsored 2/18/2025
Rep. Murphy, Gregory F. [R-NC-3]
NC • R
Sponsored 2/21/2025
Rep. Davids, Sharice [D-KS-3]
KS • D
Sponsored 3/10/2025
Rep. Raskin, Jamie [D-MD-8]
MD • D
Sponsored 3/21/2025
Rep. Dingell, Debbie [D-MI-6]
MI • D
Sponsored 5/5/2025
Wittman
VA • R
Sponsored 5/5/2025
Rep. Magaziner, Seth [D-RI-2]
RI • D
Sponsored 5/13/2025
Rep. Taylor, David J. [R-OH-2]
OH • R
Sponsored 5/21/2025
Rep. Vindman, Eugene Simon [D-VA-7]
VA • D
Sponsored 6/11/2025
Rep. Carey, Mike [R-OH-15]
OH • R
Sponsored 6/12/2025
Barr
KY • R
Sponsored 6/20/2025
Rep. Landsman, Greg [D-OH-1]
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.
View on Congress.gov