,i  #aah? ,,congress  #b;d ,session  ,h4
 ,r4 #ajbif  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,decemb] #d1          
#bjbd,mrs4 ,rodg]s ( ,wa%+ton introduc$ 
! foll[+ bill2 :i* 0 ref]r$ to !        
,committee on ,ways & ,means1 & 9       
addition to ! ,committee on ,vet]ans'   
,affairs1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d ! ,int]nal ,rev5ue    
,code ( #aihf to make expir+ ,,able     
provisions p]man5t1 improve             
accessibility & education = families1 & 
= o!r purposes4  #a4 ,%ort title ,?is   
,act may be cit$ z ! ,,able ,tomorr[    
,act4  #b4 ,,able acc\nt improvem5ts    
7a7 ,increas$ contribution limit made   
p]man5t ,section #ebi;,a7b77#b77;,b77ii7
 ( su* ,code is am5d$ by /rik+ be=e     
,janu>y #a1 #bjbf4  7b7 ,repeal (       
transf] to ,/ate ^u dea? ( designat$    
b5efici>y ,section #ebi;,a7f7 ( su*     
,code is am5d$ to read z foll[s3  7f7   

,prohibition on ,/ate adju/m5t or       
recov]y ( m$ical assi/ance ,not)/&+ any 
o!r provision ( law1 no ,/ate may seek  
adju/m5t or recov]y ( any m$ical        
assi/ance correctly paid on behalf ( a  
designat$ b5efici>y "u a ,/ate ,m$icaid 
,plan f ! ,,able acc\nt ( su* designat$ 
b5efici>y1 reg>dless ( :e!r ! ,,able    
acc\nt is "p ( ! designat$ b5efici>y's  
e/ate4  4  7c7 ,rollov] f #ebi acc\nt to
 ,,able acc\nt made p]man5t  7#a7 ,9    
g5]al ,section                          
#ebi7;c77#c77;,c77i77,,iii7 ( su* ,code 
is am5d$ by /rik+ be=e ,janu>y #a1      
#bjbf14  7#b7 ,repeal ( limitation on   
am\nt ,section #ebi7;c77#c77;,c77i7 (   
su* ,code is am5d$ by /rik+ ! matt]     
foll[+ subclause 7,,iii74  7d7          
,exception to contribution limit = c]ta9
 lump sum paym5ts  7#a7 ,section        
#ebi;,a7b7 ( su* ,code is am5d$ by add+ 
at ! end ! foll[+ new p>agraph3  7#h7   
,exception to contribution limit = c]ta9
 lump sum paym5ts  7,a7 ,9 g5]al ,9 !   
case ( a contribution to a qualifi$     

,,able program f a ?ird-p>ty tru/1 a    
contribution ( am\nts receiv$ by !      
designat$ b5efici>y z proce$s ( a life  
insurance contract1 or an am\nt         
di/ribut$ f a qualifi$ tuition program  
7z def9$ 9 section #ebi7;b77#a77 t is n 
includible 9 gross income ( ! di/ributee
 "u section #ebi7;c77#c77;,c77i77,,iii71
 subsection 7b77#b77;,b7 %all n apply4  
7,b7 ,limitation ,subp>agraph 7,a7 %all 
n apply ) respect to any contribution if
 su* subp>agraph has appli$ to any o!r  
contribution 9 any taxable ye> to a     
qualifi$ ,,able program ( ! qualifi$    
b5efici>y4  4  7#b7 ,con=m+ am5dm5t     
,section #ebi;,a7b77#b77;,b7 ( su* ,code
 is am5d$ by ins]t+ p>agraph 7#h7 or    
aft] ,except 9 ! case ( contributions "u
 9 ! matt] prec$+ clause 7i74  7e7      
,delay ( susp5sion ( b5efits ,section   
#ajc7;b77#a7 ( ! ,/eph5 ,beck1 ,jr41    
,,able ,act ( #bjad is am5d$ by ins]t+ 1
 & ! susp5sion %all beg9 ) ! b5efits    
payable = ! #a/ cal5d> mon? t beg9s aft]
 ! #b-mon? p]iod t beg9s ) ! date !     

individual receives notice f !          
,commission] ( ,social ,security t !    
b5efits are to be s susp5d$ be=e !      
p]iod4  7f7 ,educational mat]ials ,!    
,commission] ( ,social ,security %all   
develop & (f] mat]ials to educate       
individuals :o become eligible = b5efits
 "u ! supplem5tal security income       
program "u title ,,xvi ( ! ,social      
,security ,act ab\t ,,able acc\nts 7)9 !
 mean+ ( section #ebi;,a ( ! ,int]nal   
,rev5ue ,code ( #aihf71 & %all report to
 ! ,congress on ! availability ( !      
mat]ials on a ,/ate-by-,/ate basis4  #c4
 ,protect+ work+ able individuals f los+
 b5efits because ( retirem5t plan rules 
7a7 ,9 g5]al ,section #dad ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subsection3  7aa7 
,,able acc\nt contributions  7#a7 ,9    
g5]al ,an applicable employ] plan 7z    
def9$ 9 subsection 7v77#f77;,a77 t is a 
def9$ contribution plan %all n be treat$
 z fail+ to meet any requirem5t ( ?is   
title solely because ! plan provides t  

an eligible ,,able individual may elect 
= a plan ye> t employ] contributions t  
w\ld o!rwise be made "u ! t]ms ( ! plan 
= su* plan ye> %all 79 lieu (           
contribution to ! plan7 be contribut$ by
 ! employ] to a qualifi$ ,,able program 
describ$ 9 section #ebi;,a on behalf (  
su* eligible ,,able individual4  7#b7   
,no d$uction = am\nts contribut$ to able
 acc\nt ,except z provid$ 9 p>agraph    
7#d71 am\nts contribut$ pursuant to !   
election "u p>agraph 7#a7 to a qualifi$ 
,,able program %all n be treat$ z a     
contribution to an applicable employ]   
plan4  7#c7 ,univ]sal availability      
,p>agraph 7#a7 %all n apply unless !    
plan provides ! election describ$ !re9  
is available to all eligible ,,able     
individuals :o are eligible to          
p>ticipate 9 ! plan4  7#d7 ,application 
( nondiscrim9ation rules ,"u rules      
prescrib$ by ! ,secret>y1 = purposes (  
apply+ sections #dja7;a77#d71           
#dja7k77#c71 #dja7k77#ab71 #dja7k77#ac71
 #dja7m77#b71 #djc7;b77#ab71            

#djh7k77#c71 #djh7p77#b77;iii71         
#djh7p77#b77;,b71 #daj1 & #daf1         
contributions made to a qualifi$ ,,able 
program pursuant to ! election made     
describ$ 9 p>agraph 7#a7 %all be treat$ 
z if su* contributions 7 made to ! plan4
  7#e7 ,ca% or def]r$ arrangem5t ,a plan
 %all n fail to include a qualifi$ ca%  
or def]r$ arrangem5t describ$ 9 section 
#dja7k77#a7 solely because su* plan     
provides = ! election describ$ 9        
p>agraph 7#a74  7#f7 ,eligible able     
individual ,= purposes ( ?is subsection1
 ! t]m eligible ,,able individual means 
an employee :o1 z ( ! fir/ day ( a plan 
ye>1 is an eligible individual )9 !     
mean+ ( section #ebi;,a7e77#a7 = !      
taxable ye> conta9+ su* fir/ day ( !    
plan ye>4  7#g7 ,treatm5t ( p]missive   
)drawals ,an eligible ,,able individual 
may direct t am\nts eligible = )drawal f
 an eligible contribution arrangem5t    
pursuant to section #dad7w7 be          
contribut$ to a qualifi$ ,,able program 
describ$ 9 section #ebi;,a on behalf (  

su* eligible ,,able individual4  4  7b7 
,treatm5t z b5efici>y contribution      
,section #ebi;,a7b77#g7 ( su* ,code is  
am5d$ by r$esignat+ subp>agraph 7,b7 z  
subp>agraph 7,c7 & ins]t+ z subp>agraph 
7,b73  7,b7 ,employ] contributions      
,contributions made to a qualifi$ ,,able
 program by an employ] on behalf ( a    
designat$ b5efici>y describ$ 9 ?is      
p>agraph pursuant to p>agraph 7#a7 or   
7#f7 ( section #dad7;a77a7 %all be      
treat$ z made by ! designat$ b5efici>y =
 purposes ( p>agraph 7#b77;,b77ii74  4  
7c7 ,cl>ification ( availability (      
employ] contributions ,section          
#ebi;,a7e7 ( su* ,code is am5d$ by add+ 
! foll[+ p>agraph 7#g7 at ! end !re(3   
7#g7 ,employ] contributions ,an employ] 
( an eligible individual may contribute 
to any qualifi$ ,,able program = :i* !  
eligible individual is ! designat$      
b5efici>y1 includ+ ?r\gh a contribution 
mat*+ a contribution made by su*        
eligible individual to ! qualifi$ ,,able
 program4  4  7d7 ,d$uction =           

contributions remitt$ by employ] a      
qualifi$ ,,able program ,no lat] ?an #a 
ye> aft] enactm5t1 ! ,secret>y ( !      
,treasury %all-- 7#a7 am5d ,treasury    
,regulations "u section #afb ( su* ,code
 to confirm t contributions made by an  
employ] to a qualifi$ ,,able program    
describ$ 9 section #ebi;,a ( su* ,code  
on behalf ( a eligible ,,able individual
 describ$ 9 section #dad7;aa77#e7 ( su* 
,code :o provides p]sonal s]vices to su*
 employ] %all be consid]$ a reasonable  
all[ance = sal>ies or o!r comp5sation = 
p]sonal s]vice if su* contribution = a  
ye>1 tak+ into acc\nt all o!r           
contributions to su* qualifi$ ,,able    
program does n exce$ ! maximum          
contribution describ$ 9 section         
#ebi;,a7b77#b77;,b7 ( su* ,code2 &  7#b7
 update ! publications issu$ = employ]s 
to enc\rage employ]s (f]+ a retirem5t   
plan ) automatic enrollm5t to notify    
employees t elect n to contribute to !  
plan & t may be eligible to contribute  
to a qualifi$ ,,able program to notify  

su* employee ( ! possibility ( a        
contribution "u section                 
#ebi;,a7b77#b77;,b77ii7 ( su* ,code4    
7e7 ,effective date  7#a7 ,9 g5]al      
,except z provid$ 9 p>agraph 7#b71 !    
am5dm5ts made by ?is section %all be    
effective = plan & taxable ye>s beg9n+  
aft] enactm5t4  7#b7 ,cl>ifications     
,subsections 7c7 & 7d77#a7 %all be      
effective = plan & taxable ye>s beg9n+  
be=e1 on1 & aft] enactm5t4  #d4 ,direct+
 ag5cies to in=m p ) disabilities ab\t  
,,able acc\nts  7a7 ,social ,security   
,adm9i/ration  7#a7 ,9 g5]al ,beg9n+    
#ahj days aft] ! date ( enactm5t ( ?is  
,act1 ! ,commission] ( ,social ,security
 %all provide ! in=mation describ$ 9    
p>agraph 7#c7 to any individual :o is   
receiv+ any ( ! foll[+ on or aft] su*   
date3 7,a7 ,a supplem5tal security      
income b5efit "u title ,,xvi ( ! ,social
 ,security ,act 7#db ,u4,s4,c4 #acha et 
seq474  7,b7 ,a disability insurance    
b5efit "u section #bbc ( ! ,social      
,security ,act 7#db ,u4,s4,c4 #dbc74    

7,c7 ,a mon?ly insurance b5efit "u      
section #bjb ( ! ,social ,security ,act 
7#db ,u4,s4,c4 #djb7 bas$ on su*        
individual's disability 7z def9$ 9      
section #bbc7;d7 ( su* ,act 7#db        
,u4,s4,c4 #dbc7;d7774  7#b7 ,provision (
 in=mation ^u r$et]m9ation or ov]paym5t 
,beg9n+ #ahj days aft] ! date ( enactm5t
 ( ?is ,act1 ! ,commission] ( ,social   
,security %all1 9 addition to provid+ ! 
in=mation describ$ 9 p>agraph 7#c7 9    
accordance ) p>agraph 7#a71 provide su* 
in=mation to any individual receiv+ a   
b5efit describ$ 9 p>agraph 7#a7-- 7,a7  
:5ev] su* individual's eligibility = su*
 b5efit is r$et]m9$2 &  7,b7 :5ev] su*  
individual is f\nd to h receiv$ an      
ov]paym5t ( su* b5efits due to !        
individual hav+ res\rces t exce$ ! am\nt
 e/abli%$ "u subp>agraph 7,a7 or 7,b7 ( 
section #afaa7;a77#c7 ( ! ,social       
,security ,act 7#db ,u4,s4,c4           
#achb7;a77#c771 z applicable to !       
individual4  7#c7 ,in=mation on ,,able  
acc\nts ,! in=mation describ$ 9 ?is     

p>agraph is ! foll[+3 7,a7 ,in=mation on
 ! exi/5ce (-- 7i7 qualifi$ ,,able      
programs z def9$ 9 section #ebi;,a ( !  
,int]nal ,rev5ue ,code ( #aihf2 &  7ii7 
accessible res\rces = p ) disabilities  
su* z ! ,national ,association ( ,/ate  
,treasur]s1 :i* includes ,,able ,today1 
& ! ,national ,disability ,in/itute1 :i*
 includes ! ,,able ,national ,res\rce   
,c5t]4  7,b7 ,in/ructions on h[ to op5  
an ,,able acc\nt 7z def9$ 9 section     
#ebi;,a ( ! ,int]nal ,rev5ue ,code (    
#aihf74  7b7 ,dep>tm5t ( ,vet]ans       
,affairs  7#a7 ,9 g5]al ,*apt] #fc (    
title #ch1 ,unit$ ,/ates ,code1 is am5d$
 by add+ at ! end ! foll[+ new section3 
#fcba4 ,,able programs ,! ,secret>y %all
 in=m ea* individual :o enrolls 9 a     
program c>ri$ out "u ! laws adm9i/]$ by 
! ,secret>y ab\t ! exi/5ce ( qualifi$   
,,able programs 7z def9$ 9 section      
#ebi;,a ( ! ,int]nal ,rev5ue ,code (    
#aihf7 & res\rces = p ) disabilities1   
su* z ! ,national ,association ( ,/ate  
,treasur]s1 :i* includes ,,able ,today1 

& ,national ,disability ,in/itute1 :i*  
includes ! ,,able ,national ,res\rce    
,c5t]1 at ! "t ( su* enrollm5t4  4  7#b7
 ,cl]ical am5dm5t ,! table ( sections at
 ! beg9n+ ( *apt] #fc ( su* title is    
am5d$ by add+ at ! end ! foll[+ new     
item3  #fcba4 ,,able programs4  4