Section 1. Short title
This Act may be cited as the Ensuring Nationwide Access to a Better Life Experience Act or the ENABLE Act.
(a) In general
Section 529A(b)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2026.
(b) Allowance of savers credit
Section 25B(d)(1) of the Internal Revenue Code of 1986, as amended by section 103(e)(1) of the SECURE 2.0 Act of 2022, is amended by striking before January 1, 2026,.
(c) Effective date
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.
(a) In general
Section 529(c)(3)(C)(i)(III) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2026,.
(b) Effective date
The amendment made by this section shall apply to distributions made after the date which is 10 days after the date of the enactment of this Act.