ABLE Employment Flexibility Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 4644 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 4644 To amend the Internal Revenue Code of 1986 to allow employers to contribute to ABLE accounts in lieu of retirement plan contributions. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES July 23, 2025 Ms. Davids of Kansas (for herself and Mr. Fitzpatrick) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow employers to contribute to ABLE accounts in lieu of retirement plan contributions. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``ABLE Employment Flexibility Act''. SEC. 2. PROTECTING WORKING ABLE INDIVIDUALS FROM LOSING BENEFITS BECAUSE OF RETIREMENT PLAN RULES. (a) In General.--Section 414 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsect…