This bill amends the Internal Revenue Code to establish a new federal matching payment program for contributions made to ABLE accounts. Under this program, eligible individuals who are designated beneficiaries of an ABLE account will receive a 100 percent matching contribution on their qualified contributions, up to a maximum of $2,000 per taxable year. These matching funds will be paid directly into the individual's ABLE account as a credit, helping to grow savings for disability-related expenses. The matching contribution is subject to an income-based phase-out , beginning at $56,000 of modified adjusted gross income for joint filers and phasing out completely over a $20,000 income range. Qualified contributions are defined as amounts contributed by the individual, reduced by certain distributions received from the ABLE account during a specified testing period. Importantly, these matching payments are protected from federal debt offsets and do not count against the annual ABLE account contribution limits. Beyond the matching program, the legislation also introduces new requirements for demographic reporting . Officers overseeing qualified ABLE programs must now include information such as race, gender, and disability type of designated beneficiaries in their reports to the Secretary of the Treasury. Furthermore, the bill authorizes federal grants to states , allocating $5 million annually from fiscal years 2027 through 2030, to help promote the use of ABLE accounts and raise awareness of the new matching contribution credit.