Emergency Savings Enhancement Act of 2025 modifies pension-linked emergency savings accounts' eligibility and contribution limits.

The Emergency Savings Enhancement Act of 2025 amends the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986. It modifies the eligibility requirements for pension-linked emergency savings accounts and increases the account contribution maximum from $2,500 to $5,000. These changes apply to taxable years beginning after December 31, 2026.

Emergency Savings Enhancement Act of 2025 modifies pension-linked emergency savings accounts' eligibility and contribution limits.

The Emergency Savings Enhancement Act of 2025 amends the Employee Retirement Income Security Act of 1974 and the Internal Revenue Code of 1986. It modifies the eligibility requirements for pension-linked emergency savings accounts and increases the account contribution maximum from $2,500 to $5,000. These changes apply to taxable years beginning after December 31, 2026.