under section 529 or 529A. . (3) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139F the following new item: Sec. 139G. Employer contributions to 529 plan or ABLE account. . (b) Federal insurance contributions (1) Wages Section 3121(a) of such Code is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting