ABLE Employment Flexibility Act

This bill allows employees with disabilities who have ABLE accounts to direct their employer's retirement contributions toward their ABLE account instead of a traditional retirement plan, without violating retirement plan rules. It specifically amends tax code provisions so that employer contributions redirected to ABLE accounts are treated as if made to the retirement plan for compliance purposes. The bill directly affects eligible ABLE account holders who are employees of participating employers, enabling them to use retirement contributions for disability-related savings. Key mechanisms include clarifying that employer contributions to ABLE accounts count toward retirement plan requirements and allowing employers to contribute directly to ABLE programs. The policy change aims to expand access to ABLE accounts without risking loss of retirement plan benefits.