118th Congress · SENATE BILLBILL

S. 4539ENABLE Act

A bill to amend the Internal Revenue Code of 1986 to make certain provisions with respect to qualified ABLE programs permanent.

Taxation
Introduced Jun 13, 2024
Last action Jun 13, 2024
Pipeline · Bill → Law
Step 1
Introduced
Jun 13, 2024
Step 2
Referred
Jun 13, 2024
Finance
Step 3
Committee
Step 4
Senate
Step 5
House floor
Step 6
Resolve Changes
Step 7
Signed
SummaryCRS Summary

This bill makes permanent three tax provisions relating to ABLE (Achieving a Better Life Experience) Accounts established to assist disabled individuals, specifically provisions allowing increased contributions to such accounts, the allowance of a retirement savings contribution tax credit up to $1,000, and allowing a tax-free rollover from a qualified tuition (529 plan) to an ABLE account. 

Provisions · 3 sectionsIntroduced in Senate
Timeline · 2 actions
Jun 13, 2024
Introduced in Senate
Jun 13, 2024
Read twice and referred to the Committee on Finance.