[Congressional Record Volume 170, Number 144 (Tuesday, September 17, 2024)]
[House]
[Page H5318]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

           By Mr. SMUCKER:
       H.R. 9614.
       Congress has the power to enact this legislation pursuant 
     to the following:
       Article 1, Section 8, Clause 1 of the United States 
     Constitution
       The single subject of this legislation is:
       This bill makes permanent three tax provisions relating to 
     ABLE (Achieving a Better Life Experience) Accounts 
     established to assist disabled individuals, specifically 
     provisions allowing increased contributions to such accounts, 
     the allowance of a retirement savings contribution tax credit 
     up to $1,000, and allowing a tax-free rollover from a 
     qualified tuition (529 plan) to an ABLE account