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Code · BILL · 119th Congress · H.R. 1 (EAS) — 101 HR 1 EAS: FEHB Protection Act of 2025 · Sec. 70115

Sec. 70115. Extension and enhancement of increased limitation on contributions to ABLE accounts

72 words·~1 min read·/bill/119/hr/1/eas/section-70115

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Section 529A(b)(2)(B) is amended— in clause (i), by inserting (determined by substituting after 1996 for 1997 in paragraph (2)(B) thereof) section 2503(b) , and in clause (ii), by striking before January 1, 2026 . Except as otherwise provided in this subsection, the amendments made by this section shall apply to contributions made after December 31, 2025. The amendment made by subsection (a)(1) shall apply to taxable years beginning after December 31, 2025.
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