1. Short title This Act may be cited as the Saving To Achieve a Better Life Experience Act of 2019 or the STABLE Act . 2. Employer contributions to ABLE accounts (a) In general Section 106 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (h) Contributions to ABLE accounts Any amounts contributed by an employee’s employer to any ABLE account (as defined in section 529A) designated by the employee, and of which the employee is not a beneficiary, shall be treated as employer-provided coverage for medical expenses under an accident or health plan to the extent such amounts do not exceed the lesser of— (1) the amount such employee contributed during the taxable year to such ABLE account (as so defined), or (2) an amount equal to ½ the amount in effect under section 529A(b)(2)(B)(I). . (b) Failure of employer To make comparable ABLE account contributions Chapter 43 of such Code is amended by adding at the end the following new section: 4980J. Failure of employer to make comparable ABLE account contributions (a) In general In the case of an employer who on behalf of an employee makes a contribution to which section 106(h) applies to an ABLE account (as defined in section 529A), there is hereby imposed a tax on the failure of such employer to meet the requirements of subsection (b) for such calendar year. (b) Rules and requirements Rules and requirements similar to the rules and requirements of section 4980E shall apply for purposes of this section. (c) Regulations The Secretary shall issue regulations to carry out the purposes of this section. . (c) Exclusion from employment taxes (1) Railroad retirement tax Section 3231(e) of such Code is amended by adding at the end the following new paragraph: (13) ABLE Account contributions The term compensation shall not include any payment made on behalf of an employee if at the time of such payment it is reasonable to believe that the employee will be able to exclude such payment from income under section 106(h). . (2)