Congress makes disability savings tax breaks permanent for 2.5M Americans
H.R. 1436 — ENABLE Act · Filed by Lloyd Smucker (R-PA) · 24 cosponsors · Introduced Feb 18, 2025 · Referred to committee
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What it does
This bill makes three tax provisions for ABLE accounts (tax-advantaged savings accounts for disabled individuals) permanent. It removes expiration dates on higher contribution limits to ABLE accounts, extends the saver's credit to include ABLE contributions indefinitely, and allows permanent tax-free rollovers from 529 college savings plans to ABLE accounts. The primary beneficiaries are disabled individuals and their families who use these accounts to save for disability-related expenses.
Why we flagged it
The bill's sole operative function is to make permanent three existing tax provisions benefiting disabled individuals' savings accounts. It is a straightforward extension of disability-related tax policy with no secondary riders or hidden mechanisms.
What the text implies
- Permanent extension increases long-term federal tax expenditure (foregone revenue) for ABLE accounts, though the fiscal impact is modest relative to other tax provisions.
- Coordination with SECURE 2.0 Act (repealing paragraph 1 of section 103(e)) suggests this bill overrides a conflicting provision from that 2022 law; the specific conflict is not visible in this text alone but appears to concern saver's credit scope.
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
Disabled individuals and their families gain permanent access to higher ABLE account contributions and tax-advantaged rollovers from 529 plans, reducing barriers to saving for disability-related expenses. No identifiable cost to ordinary citizens; the tax expenditure is narrowly targeted to a protected class with genuine financial need.
Who stands to gain
- disabled individuals and their families (tax-advantaged savings)
- financial institutions offering ABLE and 529 accounts (increased account activity)
Named in the bill
Internal Revenue Code of 1986, Section 529A (ABLE accounts), Section 25B (saver's credit), Section 529 (529 college savings plans), SECURE 2.0 Act of 2022
Where it stands
24 cosponsors: 13 Democrats, 11 Republicans.
- Feb 18, 2025 — Introduced · Congress.gov: “Introduced in House”
- Feb 18, 2025 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Money around this bill
2 lobbying clients named this bill on 3 disclosure filings across 2 quarters, Dec 2025 to Jun 2026. Those filings disclosed $210,000 in lobbying spend. A filing names 18 bills on average, so that figure is what each filing reported, not a share belonging to this bill.
More lobbying clients named this bill than 41% of bills with at least one filing.
Lloyd Smucker, the sponsor, reported $840,756 in PAC receipts in the 2026 cycle.
- Cure Sma — $150,000 on 2 filings
- National Organization of Social Security Claimants' Representatives — $60,000 on 1 filing
Lobbying Disclosure Act filings through Jul 20, 2026. A filing shows who paid to lobby on a bill it names, not what changed.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (2,122 characters) on Sep 26, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 15,166 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
Money — Senate Lobbying Disclosure Act filings whose specific-issue field names this bill for quarters ending Dec 2025 to Jun 2026. A filing's amount is reported whole beside the median number of bills a filing names; it is never divided across them. PAC receipts are FEC-reported contributions to the sponsor's candidate committee in the 2026 cycle.
As of — lobbying records through Jul 20, 2026 · page rendered 2026-09-26.
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