; or , and by inserting after paragraph (20) the following new paragraph: (21) 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). . (3) Withholding tax Section 3401(a) of such Code is amended by striking or at the end of paragraph (22), by striking the period at the end of paragraph (23) and inserting ; or , and by inserting after paragraph (23) the following new paragraph: (24) 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). . (4) Employer contributions required to be shown on W–2 Section 6051(a) of such Code is amended by striking and at the end of paragraph (11), by striking the period at the end of paragraph (12) and inserting ‘‘, and’’, and by inserting after paragraph (12) the following new paragraph: (13) the amount contributed to any ABLE account (as defined in section 529A) on behalf of such employee. . (d) Regulations and guidance The Secretary of the Treasury shall prescribe such regulations and other guidance as are necessary to carry out the purposes of the amendments made by this Act, including verification by the employer of amounts an employee contributes during the taxable year to an ABLE account (as defined in section 529A of such Code). (e) Clerical amendment The table of sections for chapter 43 of such Code is amended by adding at the end the following new item: Sec. 4980J. Failure of employer to make comparable ABLE account contributions. . (f) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2019.