ABLE Employment Flexibility Act

This bill allows working people with disabilities who use ABLE accounts (tax-advantaged savings accounts for disability-related expenses) to redirect employer retirement contributions into their ABLE accounts instead of their employer's retirement plan. It amends retirement and ABLE tax rules to prevent these individuals from losing retirement benefits when making this choice, by treating employer contributions to ABLE accounts as if they were made to the retirement plan. The key mechanism requires retirement plans to offer this option universally to eligible employees and clarifies that such contributions won't violate retirement plan nondiscrimination rules. This change applies to retirement plan years starting after the bill's enactment, with immediate implementation for employer contribution rules.