(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 ). . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 3. Allowance of saver’s credit for ABLE contributions by account holder (a) In general Section 25B(d)(1) of the Internal Revenue Code of 1986 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 by such individual to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary. . (b) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.