In 2025, three key provisions of the Tax Cuts and Jobs Act of 2017 related to ABLE accounts are set to expire. These provisions were originally introduced through earlier ABLE-related laws and are essential for helping individuals with disabilities build financial independence.

The first provision, from the ABLE to Work Act of 2017, allows working ABLE account holders to make additional contributions up to the federal poverty level for a one-person household ($15,060 in 2024) or their annual compensation, whichever is less. The second is the ABLE Saver’s Credit, which allows eligible beneficiaries to receive a nonrefundable tax credit of up to $1,000. The third allows penalty-free rollovers from 529 education savings accounts into ABLE accounts, up to the annual contribution limit.

These provisions enable individuals with disabilities to work, save, and plan for their futures, without risking their access to public benefits. If allowed to expire, people with disabilities would lose important tools that promote independence and financial stability.

The ENABLE Act, introduced by Senators Eric Schmitt (R-MO) and Chris Van Hollen (D-MD) and Representatives Lloyd Smucker (R-PA) and Don Beyer (D-VA), would make these three provisions permanent.

Now is the time to act. Urge your Members of Congress to support and cosponsor the ENABLE Act (S. 627 / H.R. 1436) to ensure ABLE accounts remain strong, flexible, and accessible for individuals with disabilities.