US SB2459

Allows employees with disabilities to elect employer retirement plan contributions be directed to their ABLE (Achieving a Better Life Experience) accounts instead of traditional retirement plans

Amends Section 414 of the Internal Revenue Code to permit defined contribution plans to offer this option without violating tax code requirements

Requires employers offering this election to make it available to all eligible ABLE individuals who participate in the retirement plan

Treats employer contributions to ABLE accounts as reasonable compensation deductible under Section 162, provided total contributions don't exceed ABLE program limits

Applies to plan and taxable years beginning after enactment, with the Treasury Secretary required to issue model plan amendments within one year