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116TH CONGRESS
1ST SESSION H. R. 1814
To amend the Internal Revenue Code of 1986 to increase the age requirement
with respect to eligibility for qualified ABLE programs.
IN THE HOUSE OF REPRESENTATIVES
MARCH 18, 2019
Mr. CA´RDENAS (for himself, Mrs. RODGERS of Washington, Mr. COHEN, Mr.
FITZPATRICK, Mr. TURNER, Mr. ROSE
of New York, and Ms.
WASSERMAN SCHULTZ) introduced the following bill; which was referred
to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the age requirement with respect to eligibility for quali-
fied ABLE programs.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘ABLE Age Adjust-
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ment Act’’.
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SEC. 2. MODIFICATION OF AGE REQUIREMENT FOR QUALI-
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FIED ABLE PROGRAMS.
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(a) IN GENERAL.—Section 529A(e) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘age 26’’
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in paragraphs (1)(A) and (2)(A)(i)(II) and inserting ‘‘age
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46’’.
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(b) EFFECTIVE DATE.—The amendments made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this Act.
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