This bill makes several important provisions related to qualified ABLE (Achieving a Better Life Experience) programs permanent. It removes the January 1, 2026, expiration date for both the increased contribution limits to ABLE accounts and the ability to roll over funds from 529 education savings plans into ABLE accounts. Furthermore, the legislation amends the Internal Revenue Code to allow contributions made to an ABLE account to be considered qualified retirement savings contributions . This change means that eligible individuals contributing to ABLE accounts can now qualify for the Savers Credit , providing an additional financial incentive for saving. These amendments are designed to enhance the long-term financial security and planning options for individuals with disabilities.