1. Short title This Act may be cited as the 529 and ABLE Account Improvement Act of 2017 . 2. Employer contributions to qualified tuition programs and qualified ABLE programs (a) In general Subsection (a) of section 132 of the Internal Revenue Code of 1986 is amended by striking or at the end of paragraph (7), by striking the period at the end of paragraph (8) and inserting , or , and by adding at the end the following new paragraph: (9) qualified tuition program and qualified ABLE program contributions. . (b) Qualified tuition program and qualified ABLE program contributions defined Section 132 of such Code is amended by redesignating subsection (o) as subsection (p) and inserting after subsection (n) the following new subsection: (o) Qualified tuition program and qualified ABLE program contributions defined (1) In general For purposes of this section, the term qualified tuition and qualified ABLE program contributions means contributions (including matching contributions) made by an employer directly to a qualified tuition program (as described in section 529) or qualified ABLE program (as described in section 529A) designated by an employee if— (A) such contribution is made to an account under such program for which the designated beneficiary is the employee or a member of the family of the employee (within the meaning of section 529(e)(2)), and (B) such contribution is made in connection with a qualified payroll deduction contribution program established by the employer. (2) Qualified payroll deduction contribution program For purposes of this subsection, the term qualified payroll deduction contribution program means a program established by an employer— (A) under which employees may elect to make contributions to accounts described in paragraph (1)(A) which reduce the amount of wages received directly by such employee by the amount of such contribution, and (B) which is made available on substantially the same terms to each member of a group of employees which is defined under a reasonable classification