,,ii  #aad? ,,congress  #b;d ,session   
,s4 #bgjb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,m>* #ag1 #bjaf,mr4    
,burr 7= himself & ,mr4 ,casey7         
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to all[           
individuals ) disabilities to save      
additional am\nts 9 _! ,,able acc\nts   
above ! curr5t annual maximum           
contribution if !y "w & e>n income4  #a4
 ,%ort title ,?is ,act may be cit$ z !  
,,able to ,"w ,act ( #bjaf4  #b4        
,increas$ contributions to ,,able       
acc\nts f comp5sation ( individuals )   
disabilities  7a7 ,9 g5]al ,section     
#ebi;,a7b77#b77;,b7 ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ to read z       
foll[s3  7,b7 except 9 ! case (         
contributions "u subsection             
7c77#a77;,c71 if su* contribution to an 
,,able acc\nt w\ld result 9 aggregate   
contributions f all contributors to !   
,,able acc\nt = ! taxable ye> exce$+ !  

sum (--  7i7 ! am\nt 9 effect "u section
 #bejc7;b7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 plus  7ii7 9 ! case (
 a designat$ b5efici>y describ$ 9       
p>agraph 7#g71 ! less] (-- 7,i7         
comp5sation 7z def9$ 9 section #dad7s77 
( ! designat$ b5efici>y = ! taxable ye>1
 or  7,,ii7 an am\nt equal to ! pov]ty  
l9e = a "o-p]son h\sehold1 z det]m9$ = !
 cal5d> ye> prec$+ ! cal5d> ye> 9 :i* ! 
taxable ye> beg9s4  4  7b7 ,eligible    
designat$ b5efici>y ,section #ebi;,a7b7 
( su* ,code is am5d$ by add+ at ! end ! 
foll[+3  7#g7 ,special rules relat$ to  
contribution limit ,= purposes (        
p>agraph 7#b77;,b7--  7,a7 ,designat$   
b5efici>y ,a designat$ b5efici>y        
describ$ 9 ?is p>agraph is an employee  
7includ+ an employee )9 ! mean+ (       
section #dja7;c77 ) respect to :om no   
contribution is made to--  7i7 a def9$  
contribution plan 7)9 ! mean+ ( section 
#dad7;i771  7ii7 an annuity contract    
describ$ 9 section #djc7;b71 &  7iii7 an
 eligible def]r$ comp5sation plan       

describ$ 9 section #deg7;b7 ( ! employee
 = ! taxable ye>4  7,b7 ,pov]ty l9e ,!  
t]m pov]ty l9e has ! mean+ giv5 su* t]m 
by section #fgc ( ! ,community ,s]vices 
,block ,grant ,act 7#db ,u4,s4,c4       
#iijb74  4  7c7 ,effective date ,!      
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #c4 ,all[ance (   
sav]'s cr$it = ,,able contributions by  
acc\nt hold]  7a7 ,9 g5]al ,section     
#be;,b7d77#a7 ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$ by /rik+ & at ! end ( 
subp>agraph 7,b77ii71 by /rik+ ! p]iod  
at ! end ( subp>agraph 7,c7 & ins]t+ 1  
&1 & by ins]t+ at ! end ! foll[+3  7,d7 
! am\nt ( contributions by su*          
individual to ! ,,able acc\nt 7)9 !     
mean+ ( section #ebi;,a7 ( :i* su*      
individual is ! designat$ b5efici>y4  4 
7b7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4