,,ii #aaith ,,congress #b;d ,session ,s4 #ddih ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,may #ab1 #bjbf,mr4 ,moran 7for himself1 ,mr4 ,van ,hollen1 ,mr4 ,tillis1 and ,ms4 ,klobuchar7 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 make expiring ,,able provisions permanent1 improve accessibility and education for families1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,,able ,tomorrow ,act4 #b4 ,findings ,congress finds the following3 7#a7 ,people with disabilities are more than two and half times as likely to live in poverty than people without disabilities4 ,in every ,state1 people with disabilities experience higher poverty rates than both the rate for people without disabilities and the overall ,state poverty rate4 ,households containing an adult with a disability that limits their ability to work require more income to obtain the same standard of living as similar households without a member with a disability4 7#b7 ,the ,stephen ,beck1 ,jr41 ,achieving a ,better ,life ,experience ,act of #bjad provided for qualified ,,able programs1 which provided eligible people with disabilities the opportunity to open tax-advantaged savings accounts which they can use for meeting qualified disability-related expenses without the risk of losing eligibility for certain benefits they need to maintain health1 independence1 and quality of life4 7#c7 ,since the establishment of ,,able accounts1 legislative changes have been made to increase access to1 uptake1 and sustainability of the program1 including increasing the disability onset age from before age #bf to before age #df to qualify for an ,,able account1 allowing working ,,able account holders to contribute additional amounts to the annual contribution limit1 creating a ,saver's credit allowance for ,,able contributions1 and allowing for rollovers of #ebi accounts4 7#d7 ,as of #bjbe1 there were hundreds of thousands of ,,able accounts open in the ,united ,states with several million individuals with disabilities eligible for ,,able accounts4 ,this number is expected to nearly double and as amendments made by the ,,secure #b4j ,act of #bjbb take effect beginning ,january #bjbf4 #c4 ,purposes ,the purposes of this ,act are-- 7#a7 to encourage and assist individuals with disabilities who have fewer resources to save using ,,able accounts2 7#b7 to increase uptake and continued utilization of ,,able accounts by people with disabilities1 especially those individuals receiving benefits under the ,medicaid program established under title ,,xix of the ,social ,security ,act and the program for supplemental security income benefits established under title ,,xvi of such ,act2 and 7#c7 to help ensure the success and financial stability of ,,able account holders and the whole of the ,,able account program4 #d4 ,repeal of transfer to ,state upon death of designated beneficiary ,section #ebi;,a7f7 of such ,code is amended to read as follows3 7f7 ,prohibition on ,state adjustment or recovery of medical assistance ,notwithstanding section #aiag7;b7 of the ,social ,security ,act or any other provision of law1 no ,state may seek adjustment or recovery of any medical assistance correctly paid on behalf of a designated beneficiary under a ,state ,medicaid ,plan from the ,,able account of such designated beneficiary1 regardless of whether the ,,able account is part of the designated beneficiary's estate4 4 #e4 ,modifications to contribution limitations 7a7 ,repeal of limitation on rollovers ,section #ebi7;c77#c77;,c77i7 of such ,code is amended by striking the matter following subclause 7,,iii74 7b7 ,exception to contribution limit for certain lump sum payments 7#a7 ,in general ,section #ebi;,a7b7 of such ,code is amended by adding at the end the following new paragraph3 7#h7 ,exception to contribution limit for certain lump sum payments 7,a7 ,in general ,in the case of a contribution to a qualified ,,able program from a third-party trust1 a contribution of amounts received by the designated beneficiary as proceeds of a life insurance contract1 or an amount distributed from a qualified tuition program 7as defined in section #ebi7;b77#a77 that is not includible in gross income of the distributee under section #ebi7;c77#c77;,c77i77,,iii71 subsection 7b77#b77;,b7 shall not apply4 7,b7 ,limitation ,subparagraph 7,a7 shall not apply with respect to any contribution if such subparagraph has applied to any other contribution in any taxable year to a qualified ,,able program of the qualified beneficiary4 4 7#b7 ,conforming amendments 7,a7 ,section #ebi;,a7b77#b77;,b7 of such ,code is amended by inserting paragraph 7#h7 or after ,except in the case of contributions under in the matter preceding clause 7i74 7,b7 ,section #ebi;,a7b77#f7 is amended by inserting and any contributions described in paragraph 7#h77;,a7 after ,state agency or instrumentality thereof4 #f4 ,delay of suspension of benefits ,section #ajc7;b77#a7 of the ,stephen ,beck1 ,jr41 ,,able ,act of #bjad is amended by inserting 1 and the suspension shall begin with the benefits payable for the #ast calendar month that begins after the #b-month period that begins with the date the individual receives notice from the ,commissioner of ,social ,security that the benefits are to be so suspended before the period4 #g4 ,protecting working ,,able individuals from losing benefits because of retirement plan rules 7a7 ,in general ,section #dad of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7dd7 ,,able account contributions 7#a7 ,in general ,an applicable employer plan 7as defined in subsection 7v77#f77;,a77 which is a defined contribution plan shall not be treated as failing to meet any requirement of this title solely because the plan provides that an eligible ,,able individual may elect for a plan year that employer contributions which would otherwise be made under the terms of the plan for such plan year shall 7in lieu of contribution to the plan7 be contributed by the employer to a qualified ,,able program described in section #ebi;,a on behalf of such eligible ,,able individual4 7#b7 ,treatment of contributions 7,a7 ,no deduction for amounts contributed to ,,able account ,except as provided in subparagraph 7,b71 a contribution to a qualified ,,able program pursuant to an election under paragraph 7#a7 shall not be treated as a contribution to an applicable employer plan4 7,b7 ,application of nondiscrimination rules ,under rules prescribed by the ,secretary1 for purposes of applying sections #dja7;a77#d71 #dja7k77#c71 #dja7k77#ab71 #dja7k77#ac71 #dja7m77#b71 #djc7;b77#ab71 #djh7k77#c71 #djh7p77#b77;,a77iii71 #djh7p77#b77;,b71 #daj1 and #daf1 contributions made to a qualified ,,able program pursuant to an election under paragraph 7#a7 shall be treated as if such contributions were made to the plan4 7#c7 ,universal availability ,paragraph 7#a7 shall not apply unless the plan provides that the election described therein is available to all eligible ,,able individuals who are eligible to participate in the plan4 7#d7 ,cash or deferred arrangement ,a plan shall not fail to be treated as including a qualified cash or deferred arrangement described in section #dja7k77#a7 solely because such plan provides for the election described in paragraph 7#a74 7#e7 ,eligible ,,able individual ,for purposes of this subsection1 the term eligible ,,able individual means an employee who1 as of the first day of a plan year1 is an eligible individual within the meaning of section #ebi;,a7e77#a7 for the taxable year containing such first day of the plan year4 7#f7 ,treatment of permissive withdrawals ,an eligible ,,able individual may direct amounts eligible for withdrawal from an eligible contribution arrangement pursuant to section #dad7w7 to be contributed to a qualified ,,able program described in section #ebi;,a on behalf of such eligible ,,able individual4 4 7b7 ,treatment as beneficiary contribution ,section #ebi;,a7b77#g7 of the ,internal ,revenue ,code of #aihf is amended by redesignating subparagraph 7,b7 as subparagraph 7,c7 and by inserting after subparagraph 7,a7 the following new subparagraph3 7,b7 ,employer contributions ,contributions made to a qualified ,,able program by an employer on behalf of a designated beneficiary described in this paragraph pursuant to paragraph 7#a7 or 7#f7 of section #dad7;a7 shall be treated as made by the designated beneficiary4 4 7c7 ,clarification of availability of employer contributions ,section #ebi;,a7e7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#g7 ,employer contributions ,an employer of an eligible individual may contribute to any qualified ,,able program for which the eligible individual is the designated beneficiary1 including through a contribution matching a contribution made by such eligible individual to the qualified ,,able program4 4 7d7 ,deduction for contributions remitted by employer to a qualified ,,able program ,not later than #a year after the date of the enactment of this ,act1 the ,secretary of the ,treasury shall-- 7#a7 amend the regulations under section #afb of the ,internal ,revenue ,code of #aihf to confirm that contributions made by an employer to a qualified ,,able program described in section #ebi;,a of such ,code on behalf of an eligible ,,able individual described in section #dad7;dd77#e7 of such ,code who is an employee of such employer shall be considered a reasonable allowance for salaries or other compensation for personal service if such contribution for a year1 taking into account all other contributions to such qualified ,,able program1 does not exceed the maximum contribution described in section #ebi;,a7b77#b77;,b7 of such ,code with respect to such individual2 and 7#b7 update the publications issued for employers to encourage employers offering a retirement plan with automatic enrollment to notify employees who elect not to contribute to the plan and who may be eligible to contribute to a qualified ,,able program to notify such employees of the possibility of a contribution under section #ebi;,a7b77#b77;,b77ii7 of such ,code4 7e7 ,effective date 7#a7 ,in general ,except as provided in paragraph 7#b71 the amendments made by this section shall apply to plan and taxable years beginning after the date of the enactment of this ,act4 7#b7 ,clarifications ,the amendment made by subsection 7c7 and the amendments made pursuant to subsection 7d77#a7 shall apply to plan and taxable years beginning before1 on1 or after the date of the enactment of this ,act4 7f7 ,model amendment authority ,the ,secretary of the ,treasury 7or such ,secretary's delegate7 shall promulgate model amendments which plans may adopt to implement contributions to qualified ,,able programs pursuant to the amendments made by this section4 #h4 ,directing agencies to inform people with disabilities about ,,able accounts 7a7 ,social ,security ,administration 7#a7 ,in general ,beginning #ahj days after the date of enactment of this ,act1 the ,commissioner of ,social ,security shall provide the information described in paragraph 7#c7 to any individual who is receiving any of the following on or after such date3 7,a7 ,a supplemental security income benefit under title ,,xvi of the ,social ,security ,act 7#db ,u4,s4,c4 #acha et seq474 7,b7 ,a disability insurance benefit under section #bbc of the ,social ,security ,act 7#db ,u4,s4,c4 #dbc74 7,c7 ,a monthly insurance benefit under section #bjb of the ,social ,security ,act 7#db ,u4,s4,c4 #djb7 based on such individual's disability 7as defined in section #bbc7;d7 of such ,act 7#db ,u4,s4,c4 #dbc7;d7774 7#b7 ,provision of information upon redetermination or overpayment ,beginning #ahj days after the date of enactment of this ,act1 the ,commissioner of ,social ,security shall1 in addition to providing the information described in paragraph 7#c7 in accordance with paragraph 7#a71 provide such information to any individual receiving a benefit described in paragraph 7#a7-- 7,a7 whenever such individual's eligibility for such benefit is redetermined2 and 7,b7 whenever such individual is found to have received an overpayment of such benefits due to the individual having resources that exceed the amount established under subparagraph 7,a7 or 7,b7 of section #afaa7;a77#c7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achb7;a77#c771 as applicable to the individual4 7#c7 ,information on ,,able accounts ,the information described in this paragraph is the following3 7,a7 ,information on the existence of-- 7i7 qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7ii7 resources for people with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 7,b7 ,instructions on how to open an ,,able account 7as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf74 7b7 ,department of ,veterans ,affairs 7#a7 ,in general ,chapter #fc of title #ch1 ,united ,states ,code1 is amended by adding at the end the following new section3 #fcba4 ,,able programs 7a7 ,in general ,the ,secretary shall inform each veteran and eligible dependent who participates in or receives benefits or services through a program carried out under the laws administered by the ,secretary about the existence of qualified ,,able programs and resources for people with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today1 at the time such veteran or eligible dependent first participates in or receives such benefit or service through such program4 7b7 ,definitions ,in this section3 7#a7 ,eligible dependent ,the term eligible dependent has the meaning given that term in section #fcja7;b7 of this title4 7#b7 ,qualified ,,able program ,the term qualified ,,able program has the meaning given that term in section #ebi;,a of the ,internal ,revenue ,code of #aihf4 4 7#b7 ,clerical amendment ,the table of sections at the beginning of chapter #fc of such title is amended by adding at the end the following new item3 #fcba4 ,,able programs4 4 7c7 ,department of ,housing and ,urban ,development 7#a7 ,definition ,in this subsection1 the term covered housing program means-- 7,a7 the program for supportive housing for persons with disabilities under section #haa of the ,cranston-,gonzalez ,national ,affordable ,housing ,act 7#db ,u4,s4,c4 #hjac72 and 7,b7 the tenant-based assistance program under section #h7o7 of the ,united ,states ,housing ,act of #aicg 7#db ,u4,s4,c4 #adcg;f7o774 7#b7 ,requirement ,the ,secretary of ,housing and ,urban ,development shall ensure that when a family or an individual enrolls in a covered housing program or otherwise begins to occupy housing assisted by a covered housing program1 the family or individual is informed about-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for people with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 7d7 ,chapter #he of title #da1 ,united states code ,section #hejc7;d7 of title #da1 ,united ,states ,code1 is amended-- 7#a7 in paragraph 7#a71 by striking and at the end2 7#b7 in paragraph 7#b71 by striking the period at the end and inserting 2 and2 and 7#c7 by adding at the end the following3 7#c7 shall provide regulations providing that1 when a qualified nonprofit agency that produces a product or services for the ,federal ,government under subsection 7c7 enrolls an individual in a program to produce the product or services1 the agency shall inform the individual about-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for people with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 4 7e7 ,state ,medicaid and ,,chip agencies 7#a7 ,medicaid ,section #aijb7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acif;a7a77 is amended-- 7,a7 in paragraph 7#hh71 by striking 2 and and inserting a semicolon2 7,b7 in paragraph 7#hi71 by striking the period at the end and inserting 2 and2 and 7,c7 by inserting after paragraph 7#hi7 the following new paragraph3 7#ij7 provide that the ,state will inform any individual who enrolls for medical assistance under the ,state plan 7or under a waiver of such plan7 about the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf1 and resources for people with disabilities1 such as the ,,able ,national ,resources ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today1 when they first enroll for such assistance4 4 7#b7 ,,chip ,section #bajg7;e77#a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #acig;gg7e77#a77 is amended-- 7,a7 by redesignating subparagraphs 7,i7 through 7,w7 as subparagraphs 7,j7 through 7,x71 respectively2 and 7,b7 by inserting after subparagraph 7,h7 the following new subparagraph3 7,i7 ,section #aijb7;a77#ij7 7relating to the provision of information about ,,able accounts to individuals when they first enroll for medical assistance74 4 7#c7 ,effective date ,the amendments made by this subsection shall take effect on the date that is #ahj days after the date of enactment of this ,act4 7f7 ,state ,,tanf agencies 7#a7 ,in general ,section #djh7;a7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fjh7;a77 is amended by adding at the end the following new paragraph3 7#ac7 ,state requirement to provide information about ,,able accounts ,beginning #ahj days after the date of enactment of the ,,able ,awareness ,act1 a ,state to which a grant is made under section #djc shall provide information about the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf1 and resources for people with disabilities1 such as the ,,able ,national ,resources ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today1 to any family receiving or applying for assistance under such grant4 4 7#b7 ,state plan requirement ,section #djb7;a77#a77;,b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #fjb7;a77#a77;,b77 is amended by adding at the end the following new clause3 7vi7 ,the document shall include information about how the ,state will provide information about qualified ,,able programs to individuals as required under section #djh7;a77#ac74 4 7g7 ,nutrition assistance programs ,each ,state shall inform people with disabilities 7as defined in section #c of the ,americans with ,disabilities ,act of #aiij 7#db ,u4,s4,c4 #abajb77 about the existence of qualified ,,able programs 7as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf71 and resources for people with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today1 on enrollment in any means-tested nutrition assistance program of the ,department of ,agriculture or the ,department of ,defense1 including-- 7#a7 the supplemental nutrition assistance program established under the ,food and ,nutrition ,act of #bjjh 7#g ,u4,s4,c4 #bjaa et seq472 and 7#b7 the special supplemental nutrition program for women1 infants1 and children established by section #ag of the ,child ,nutrition ,act of #aiff 7#db ,u4,s4,c4 #aghf74 7h7 ,rehabilitation ,act of #aigc ,section #aja7;a7 of the ,rehabilitation ,act of #aigc 7#bi ,u4,s4,c4 #gba7;a77 is amended by adding at the end the following3 7#bg7 ,information on ,,able programs ,the ,state plan shall provide that1 when an individual with a disability 7as defined in section #g7bj77;,a77 enrolls in a vocational rehabilitation program1 the designated ,state unit shall inform the person about-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for individuals with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 4 7i7 ,medicare ,beginning #ahj days after the date of enactment of this ,act1 the ,secretary of ,health and ,human ,services shall provide the information described in subsection 7a77#c77;,a7 to any individual entitled to benefits under title ,,xviii of the ,social ,security ,act 7#db ,u4,s4,c4 #acie et seq47 by reason of section #ahaa7b7 of such ,act 7#db ,u4,s4,c4 #acie;c7#b77 at the time such individual becomes entitled to such benefits4 7j7 ,head ,start ,act 7#a7 ,head ,start programs ,section #fdb7;b7 of the ,head ,start ,act 7#db ,u4,s4,c4 #ihcg7;b77 is amended by adding at the end the following3 7#ag7 ,when a child is enrolled by the ,head ,start agency1 inform the child's family about-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for individuals with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 4 7#b7 ,early ,head ,start programs ,section #fde;,a7b7 of the ,head ,start ,act 7#db ,u4,s4,c4 #ihdj;a7b77 is amended-- 7,a7 by redesignating paragraph 7#ab7 as paragraph 7#ac72 and 7,b7 by inserting after paragraph 7#aa7 the following3 7#ab7 when a child is enrolled by the entity1 inform the child's family about-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for individuals with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today2 and 4 7k7 ,individuals with ,disabilities ,act 7#a7 ,in general ,section #fab7;a7 of the ,individuals with ,disabilities ,education ,act 7#bj ,u4,s4,c4 #adab7;a77 is amended by adding at the end the following3 7#bf7 ,information on ,,able programs ,the parents of each child receiving special education and related services under this part or early intervening services under section #fac7;f7 are provided with information regarding-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for individuals with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 4 7#b7 ,infants and toddlers with disabilities program ,section #fce7;a7 of the ,individuals with ,disabilities ,education ,act 7#bj ,u4,s4,c4 #adce7;a77 is amended by adding at the end the following3 7#ag7 ,policies and procedures to ensure that the parents of each infant or toddler with a disability who receives early intervention services under this part are provided with information regarding-- 7,a7 the existence of qualified ,,able programs as defined in section #ebi;,a of the ,internal ,revenue ,code of #aihf2 and 7,b7 resources for individuals with disabilities1 such as the ,,able ,national ,resource ,center1 the ,national ,association of ,state ,treasurers1 and ,,able ,today4 4 #i4 ,,able awareness grants 7a7 ,in general ,the ,secretary may award grants to eligible entities for the purposes of promoting the availability of ,,able programs and their benefits and encouraging the establishment of ,,able accounts for eligible individuals4 7b7 ,eligible entity ,for purposes of this section1 the term eligible entity means-- 7#a7 any ,state1 or any agency or instrumentality thereof2 7#b7 an ,indian tribal government or any subdivision thereof2 or 7#c7 any consortium of entities described in paragraph 7#a7 or 7#b74 7c7 ,awarding grants 7#a7 ,application ,an eligible entity desiring a grant under this section shall submit to the ,secretary an application at such time1 in such manner1 and containing or accompanied by such information1 as the ,secretary may reasonably require4 7#b7 ,data collection and reporting ,the ,secretary may not award a grant under this section unless the eligible entity agrees to collect data on the number of ,,able accounts established as a result of activities carried out with the grant funds4 7d7 ,use of funds 7#a7 ,in general ,an eligible entity receiving a grant under this section shall use the grant to increase awareness of ,,able accounts and to provide information on how to enroll in such accounts4 7#b7 ,activities ,an eligible entity may use a grant under this section for-- 7,a7 media buys2 7,b7 conferences1 meetings1 canvassing1 and recruitment2 and 7,c7 other activities to promote the availability and establishment of ,,able accounts4 7e7 ,other terms ,for purposes of this section3 7#a7 ,,able program2 ,,able account2 eligible individual ,the terms ,,able program1 ,,able account1 and eligible individual have the respective meaning given such terms under section #ebi;,a of the ,internal ,revenue ,code of #aihf4 7#b7 ,secretary ,the term ,secretary means the ,secretary of the ,treasury or the ,secretary's delegate4 7#c7 ,state ,the term ,state includes any territory or possession of the ,united ,states4 7f7 ,authorization of appropriations ,there is authorized to be appropriated to carry out this section #ej1jjj1jjj for each of fiscal years #bjbg through #bjca4