Stephen Wira ABLE Act

Section 103(a)(2) of the Stephen Beck, Jr., ABLE Act of 2014 (128 Stat. 4063) is amended by striking exceeds $100,000. and inserting exceeds—

(A) with respect to calendar year 2026, $150,000; and

(B) with respect to a successive calendar year, the greater between—

(i) the amount with respect to the most immediate prior calendar year; and

(ii) the amount with respect to the most immediate prior calendar year, adjusted by the total percentage change that occurred in the Consumer Price Index for All Urban Consumers (all items; United States city average) for the 12-month period ending June 30 immediately preceding the start of the calendar year.

Section 103 of such Act (128 Stat. 4063) is amended—

(1) by redesignating subsection (c) as subsection (d); and

(2) by inserting after subsection (b) the following:

The Commissioner of Social Security shall—

(1) make the determination of the amount with respect to a calendar year described in subsection (a)(2)(B); and

(2) publish the determination in the Federal Register on or before November 1 immediately preceding the start of the calendar year.