inserting Subparagraph (A) . (b) Effective date The amendments made by this section shall apply to contributions in taxable years beginning after December 31, 2025. 7. Permanent extension of increased contributions to ABLE accounts (a) In general Section 529A(b)(2)(B)(ii) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2026 . (b) Allowance of savers credit Section 25B(d)(1)(D) of the Internal Revenue Code of 1986 is amended by striking before January 1, 2026, . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 8. Permanent extension of rollovers to ABLE programs from 529 programs (a) In general Section 529(c)(3)(C)(i)(III) is amended by striking before January 1, 2026, . (b) Effective date The amendments made by this section shall apply to distributions made after the date of the enactment of this Act. 9. Permanent extension of treatment of certain individuals performing services in the Sinai Peninsula of Egypt (a) In general Subsection (c) of section 11026 of Public Law 115–97 is amended— (1) by striking beginning before January 1, 2026 in paragraph (1)(B), and (2) by striking beginning before January 1, 2026 in paragraph (2)(B). (b) Effective date The amendments made by this section shall take effect on the date of the enactment of this Act. 10. Permanent extension of reduction in medical expense deduction floor (a) Reduction (1) In general Section 213(a) of the Internal Revenue Code of 1986 is amended by striking 10 percent and inserting 7.5 percent . (2) Conforming amendment Section 213 of the Internal Revenue Code of 1986 is amended by striking subsection (f). (b) Repeal of minimum tax preference Section 56(b)(1) of the Internal Revenue Code of 1986 is amended by striking subparagraph (B). (c) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2016. 11. Permanent extension of treatment of student loans discharged on account of death