What does Preamble of HR 4644 do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would allow employers to contribute to ABLE (Achieving a Better Life Experience) accounts. Employers would be permitted to make these contributions in place of contributions to retirement plans.

What does SHORT TITLE. of HR 4644 do?

This bill is formally titled the ABLE Employment Flexibility Act.

What does PROTECTING WORKING ABLE INDIVIDUALS FROM LOSING BENEFITS of HR 4644 do?

This section amends the Internal Revenue Code of 1986 to allow eligible employees to elect for employer contributions to be contributed to a qualified ABLE program instead of a defined contribution plan. The amendments clarify that contributions made to a qualified ABLE program by an employer on behalf of an eligible individual are treated as made by the individual. Employers may contribute to a qualified ABLE program for an eligible individual, including matching contributions. The Secretary of the Treasury is directed to amend regulations to confirm that employer contributions to qualified ABLE programs are considered a reasonable allowance for salaries or compensation. The Secretary is also directed to update publications to inform employees about the possibility of ABLE program contributions. Contributions to qualified ABLE programs are disregarded for purposes of determining eligibility for certain means-tested federal programs.

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ABLE Employment Flexibility Act — HR. 4644

Last updated: 7/23/2025 · Introduced: 7/23/2025

Author: Sharice Davids (D-KS)

TL;DR (AI)

This bill allows employers to contribute to ABLE accounts on behalf of eligible employees, potentially in lieu of retirement plan contributions.
Employer contributions to ABLE accounts are treated as made by the employee and will not affect eligibility for means-tested federal programs.
The bill directs the Treasury Secretary to update regulations and publications to inform employees about the option of employer contributions to ABLE programs.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

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