S.2459

ABLE Employment Flexibility Act

Introduced·7/24/25

Allows employers to contribute to ABLE accounts instead of retirement plan contributions.

The ABLE Employment Flexibility Act amends the Internal Revenue Code to enable employers to contribute to ABLE accounts for eligible individuals instead of making retirement plan contributions. This change allows eligible ABLE individuals to receive employer contributions directly to their ABLE accounts. The Secretary of the Treasury is tasked with promulgating model amendments for plans to implement these contributions. The changes apply to plan and taxable years beginning after the enactment of this Act.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Finance Committee
Next
Committee decision

Sponsors

3
2
RR
Democratic CaucusRepublican Caucus

History

Jul 24, 2025

Senate

Read twice and referred to the Committee on Finance.