This legislation amends the Internal Revenue Code to allow eligible employees with disabilities to direct employer contributions from their retirement plans into qualified ABLE accounts. Under the bill, defined contribution plans may permit an eligible ABLE individual to elect for employer contributions to be made to a Section 529A ABLE program instead of the retirement plan. This election must be universally available to all eligible ABLE individuals participating in the plan, and it also allows individuals to direct permissive withdrawals from retirement plans to their ABLE accounts. For employers, these contributions to ABLE accounts are clarified as deductible for tax purposes, treated as reasonable compensation for services rendered. While not considered plan contributions for deduction, they are included when applying various non-discrimination rules for retirement plans, ensuring equitable treatment. The bill also directs the Treasury Secretary to issue regulations confirming the deductibility of these contributions and to update employer publications to encourage awareness of this new savings option for individuals with disabilities.