Bill · S. 4492· Senate(119-S-4492)
ABLE MATCH (Making Able a Tool to Combat Hardship) Act
- Introduced
- 5/12/2026
- Last activity
- 5/12/2026 — Read twice and referred to the Committee on Finance.
- Sponsored by
- Chris Van Hollen
- Cosponsors
- - 4 - 2
- Introduced
- In Committee
What this bill would do
This bill, known as the "ABLE MATCH Act," aims to amend the Internal Revenue Code of 1986. It introduces matching payments for individuals who are the designated beneficiaries of ABLE accounts and make qualified contributions. These matching payments are provided as a credit that is paid directly into the individual's ABLE account. The amount of the match is based on a percentage that may phase out depending on the taxpayer's modified adjusted gross income. Additionally, the bill allows for grants to States to promote the use of these accounts and includes new demographic reporting requirements.
Yes· 3 of 7
Would people with disabilities be better off under this?+8
The bill directly increases the resources available to people with disabilities through matching ABLE account contributions.
Does this expand the rights of people with disabilities?+7
The bill increases financial support for individuals with disabilities through matching contributions to their ABLE accounts.
Would households on low incomes be better off under this?+5
The matching credit is specifically designed with a phaseout that benefits lower-income individuals more heavily.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Matching Contributions for ABLE Accounts: Individuals who are designated beneficiaries of an ABLE account and make qualified contributions can receive a matching contribution of up to $2,000 (Section 2(a)(1)).
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Direct Payments to Accounts: The matching contribution is allowed as a credit that is payable by the Secretary directly to the individual's ABLE account (Section 2(a)(2)(A)).
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Protection of Payments: Payments made under this section are not subject to reduction or offset by certain Federal taxes or other authorities (Section 2(e)(4)).
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State Promotion Grants: The Secretary of the Treasury may award grants to States to help promote ABLE accounts and the matching contribution credit (Section 4(a)).
Potential Negative Impacts for People
-
Income-Based Phaseout: The matching percentage is reduced based on the taxpayer's modified adjusted gross income, which could limit the benefit for those above certain income thresholds (Section 2(b)(2)).
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Reduction Based on Distributions: The amount of qualified ABLE account contributions used to calculate the match may be reduced by the aggregate distributions received by the individual during a specific testing period (Section 2(c)(2)(A)).
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Treatment of Erroneous Payments: If a contribution is erroneously paid, such as a payment not actually made to an ABLE account, it will be treated as an underpayment of tax (Section 2(e)(3)(A)).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Demographic And Interest Groups
- Good For People With Disabilities+8Good For Low Income Households+5Good For Middle Class Households+3
- Social Issues And Justice
- Improves Disability Rights+7Improves Poverty Reduction+4
- Economy And Finance
- Reduces Middle Class Taxes+3
- Governance And Ideology
- Improves Government Transparency+2
- 6/9/2026
- 4 Cosponsors added.
- 5/12/2026
- Read twice and referred to the Committee on Finance.
- 3 Cosponsors added.
- Introduced in Senate
Tammy DuckworthDemocrat · Illinois
John FettermanDemocrat · Pennsylvania
Kirsten GillibrandDemocrat · New York
Amy KlobucharDemocrat · Minnesota
Jerry MoranRepublican · Kansas
Bernie SandersIndependent · Vermont
Thomas TillisRepublican · North Carolina