1. Short title This Act may be cited as the ABLE to Work Act of 2017 . 2. Increased contributions to ABLE accounts from compensation of individuals with disabilities (a) In general Section 529A(b)(2)(B) of the Internal Revenue Code of 1986 is amended to read as follows: (B) except in the case of contributions under subsection (c)(1)(C), if such contribution to an ABLE account would result in aggregate contributions from all contributors to the ABLE account for the taxable year exceeding the sum of— (i) the amount in effect under section 2503(b) for the calendar year in which the taxable year begins, plus (ii) in the case of a designated beneficiary described in paragraph (7), the lesser of— (I) compensation (as defined by section 219(f)(1)) includible in the designated beneficiary's gross income for the taxable year, or (II) an amount equal to the poverty line for a one-person household, as determined for the calendar year preceding the calendar year in which the taxable year begins. . (b) Eligible designated beneficiary Section 529A(b) of such Code is amended by adding at the end the following: (7) Special rules related to contribution limit For purposes of paragraph (2)(B)— (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 ). . (c) Effective date The amendments made by this section shall apply to taxable years beginning after