end the following: (7) Special rules related to contribution limit For purposes of paragraph (2)(B)(ii)— (A) Designated beneficiary A designated beneficiary described in this paragraph is an employee (including an employee within the meaning of section 401(c)) with respect to whom— (i) no contribution is made for the taxable year to a defined contribution plan (within the meaning of section 414(i)) with respect to which the requirements of section 401(a) or 403(a) are met, (ii) no contribution is made for the taxable year to an annuity contract described in section 403(b), and (iii) no contribution is made for the taxable year to an eligible deferred compensation plan described in section 457(b). (B) Poverty line The term poverty line has the meaning given such term by section 673 of the Community Services Block Grant Act ( 42 U.S.C. 9902 ). . (b) Allowance of saver’s credit for ABLE contributions by account holder Section 25B(d)(1) is amended by striking and at the end of subparagraph (B)(ii), by striking the period at the end of subparagraph (C) and inserting , and , and by inserting at the end the following: (D) the amount of contributions made before January 1, 2026, by such individual to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary. . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 11025. Rollovers to ABLE programs from 529 programs (a) In general Clause (i) of section 529(c)(3)(C) is amended by striking or at the end of subclause (I), by striking the period at the end of subclause (II) and inserting , or , and by adding at the end the following: (III) before January 1, 2026, to an ABLE account (as defined in section 529A(e)(6)) of the designated beneficiary or a member of the family of the designated beneficiary. Subclause (III) shall not apply to so much of a distribution which, when added to all other contributions made to the ABLE account for the