amount of contributions described in clause (i) exceeds the limitation of clause (i), such excess shall be treated (in a manner consistent with the rules of subsection (d)(1)) as a charitable contribution to which clause (i) applies in each of the 5 succeeding years in order of time. . (b) Coordination with limitations on other contributions (1) Coordination with 50 percent limitation Section 170(b)(1)(A) is amended by striking Any charitable contribution and inserting Any charitable contribution other than a contribution described in subparagraph (G) . (2) Coordination with 30 percent limitation Section 170(b)(1)(B) is amended— (A) in the matter preceding clause (i), by striking to which subparagraph (A) applies and inserting to which subparagraph (A) or (G) applies , (B) by amending clause (ii) to read as follows: (ii) the excess of— (I) the sum of 50 percent of the taxpayer’s contribution base for the taxable year, plus so much of the amount of charitable contributions allowable under subparagraph (G) as does not exceed 10 percent of such contribution base, over (II) the amount of charitable contributions allowable under subparagraphs (A) and (G) (determined without regard to subparagraph (C)). , and (C) in the matter following clause (ii), by striking (to which subparagraph (A) does not apply) and inserting (to which neither subparagraph (A) nor (G) applies) . (c) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after December 31, 2017. 124. Increased contributions to ABLE accounts (a) Increase in limitation for contributions from compensation of individuals with disabilities Section 529A(b)(2)(B)(ii) is amended by striking before January 1, 2026 . (b) Allowance of saver’s credit for ABLE contributions by account holder Section 25B(d)(1)(D) is amended by striking made before January 1, 2026, . (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2017. 125. Rollovers to ABLE programs from