Two landmark pieces of legislation — the One Big Beautiful Bill Act (OBBBA) and the ABLE Age Adjustment Act — are introducing the most significant changes to ABLE accounts since the program launched in 2014. Here’s what’s changing and when.

2025: OBBBA Changes (Effective July 4, 2025)

  • Annual contribution limit raised to $19,000 (up from $18,000), with the 2026 limit set to rise to $20,000.
  • ABLE-to-Work provision made permanent. Working individuals with disabilities can contribute additional earnings above the annual limit — up to the federal poverty level or their actual earnings for the year, whichever is less — as long as they are not contributing to an employer-sponsored retirement plan.
  • 529 rollover to ABLE made permanent. Unused 529 college savings plan funds can be rolled tax-free into an ABLE account (up to the annual contribution limit).
  • Saver’s Credit now applies to ABLE contributions. This tax credit, designed to incentivize lower-income workers to save, now counts ABLE contributions as eligible.

2026: ABLE Age Adjustment Act (Effective January 1, 2026)

The eligibility age for ABLE accounts expands from disability onset before age 26 to disability onset before age 46. This change opens ABLE accounts to an estimated 6 million additional Americans — including veterans, adults with chronic illness, and those who developed disabilities in their 30s and 40s.

2027: Enhanced Saver’s Credit

The Saver’s Credit gets an upgrade in 2027, with higher maximum eligible contributions ($2,100) and a higher maximum credit amount ($1,050) for ABLE account contributions.

These changes stack on top of each other — more people eligible, higher contribution room, better tax incentives. If you have a family member who previously didn’t qualify for an ABLE account due to the age limit, January 1, 2026 is a date worth circling. Visit ablenrc.org to compare state programs and confirm eligibility.