[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4813 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 4813

    To amend the Internal Revenue Code of 1986 to increase the age 
  requirement with respect to eligibility for qualified ABLE programs.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 17, 2016

 Mr. Van Hollen (for himself, Mr. Crenshaw, Mrs. McMorris Rodgers, and 
Mr. Sessions) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
    To amend the Internal Revenue Code of 1986 to increase the age 
  requirement with respect to eligibility for qualified ABLE programs.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``ABLE Age Adjustment Act''.

SEC. 2. MODIFICATION OF AGE REQUIREMENT FOR QUALIFIED ABLE PROGRAMS.

    (a) In General.--Section 529A(e) of the Internal Revenue Code of 
1986 is amended by striking ``age 26'' each place it appears in 
paragraph (1)(A) and (2)(A)(i)(II) and inserting ``age 46''.
    (b) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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