,,ii  #aaeth ,,congress  #ast ,session  
,s4 #hah  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,april #d1 #bjag,mr4
 ,burr 7for himself1 ,mr4 ,casey1 ,mr4  
,van ,hollen1 and ,mr4 ,moran7          
introduced the following bill2 which was
 read twice and referred to the         
,committee on ,finance  ,a ,,bill  ,to  
amend the ,internal ,revenue ,code of   
#aihf to allow individuals with         
disabilities to save additional amounts 
in their ,,able accounts above the      
current annual maximum contribution if  
they work and earn income4  #a4 ,short  
title ,this ,act may be cited as the    
,,able to ,work ,act of #bjag4  #b4     
,increased contributions to ,,able      
accounts from compensation of           
individuals with disabilities  7a7 ,in  
general ,section #ebi;,a7b77#b77;,b7 of 
the ,internal ,revenue ,code of #aihf is
 amended to read as follows3  7,b7      
except in the case of contributions     
under subsection 7c77#a77;,c71 if such  
contribution to an ,,able account would 

result in aggregate contributions from  
all contributors to the ,,able account  
for the taxable year exceeding the sum  
of--  7i7 the amount in effect under    
section #bejc7;b7 for the calendar year 
in which the taxable year begins1 plus  
7ii7 in the case of a designated        
beneficiary described in paragraph 7#g71
 the lesser of-- 7,i7 compensation 7as  
defined by section #bai7;f77#a77        
includible in the designated            
beneficiary's gross income for the      
taxable year1 or  7,,ii7 an amount equal
 to the poverty line for a one-person   
household1 as determined for the        
calendar year preceding the calendar    
year in which the taxable year begins4  
4  7b7 ,eligible designated beneficiary 
,section #ebi;,a7b7 of such ,code is    
amended by adding at the end the        
following3  7#g7 ,special rules related 
to contribution limit ,for purposes of  
paragraph 7#b77;,b7--  7,a7 ,designated 
beneficiary ,a designated beneficiary   
described in this paragraph is an       

employee 7including an employee within  
the meaning of section #dja7;c77 with   
respect to whom--  7i7 no contribution  
is made for the taxable year to a       
defined contribution plan 7within the   
meaning of section #dad7;i77 with       
respect to which the requirements of    
section #dja7;a7 or #djc7;a7 are met1   
7ii7 no contribution is made for the    
taxable year to an annuity contract     
described in section #djc7;b71 and      
7iii7 no contribution is made for the   
taxable year to an eligible deferred    
compensation plan described in section  
#deg7;b74  7,b7 ,poverty line ,the term 
poverty line has the meaning given such 
term by section #fgc of the ,community  
,services ,block ,grant ,act 7#db       
,u4,s4,c4 #iijb74  4  7c7 ,effective    
date ,the amendments made by this       
section shall apply to taxable years    
beginning after the date of the         
enactment of this ,act4  #c4 ,allowance 
of saver's credit for ,,able            
contributions by account holder  7a7 ,in

 general ,section #be;,b7d77#a7 of the  
,internal ,revenue ,code of #aihf is    
amended by striking and at the end of   
subparagraph 7,b77ii71 by striking the  
period at the end of subparagraph 7,c7  
and inserting 1 and1 and by inserting at
 the end the following3  7,d7 the amount
 of contributions by such individual to 
the ,,able account 7within the meaning  
of section #ebi;,a7 of which such       
individual is the designated            
beneficiary4  4  7b7 ,effective date    
,the amendments made by this section    
shall apply to taxable years beginning  
after the date of the enactment of this 
,act4