ABLE Employment Flexibility Act

This bill allows employers to contribute directly to tax-advantaged ABLE accounts (for people with disabilities) instead of traditional retirement plans for eligible employees. It ensures retirement plans won't fail IRS requirements if employers choose this option, treating ABLE contributions as equivalent to retirement plan contributions for nondiscrimination rules. Employees with disabilities who qualify for ABLE accounts can now direct certain retirement contributions to their ABLE accounts without losing retirement plan benefits. The change directly affects eligible ABLE account holders who rely on these accounts for disability-related expenses.