of the taxpayer’s contribution base for the taxable year, plus so much of the amount of charitable contributions allowable under subparagraph (G) as does not exceed 10 percent of such contribution base, over (II) the amount of charitable contributions allowable under subparagraphs (A) and (G) (determined without regard to subparagraph (C)). , and (C) in the matter following clause (ii), by striking (to which subparagraph (A) does not apply) and inserting (to which neither subparagraph (A) nor (G) applies) . (c) Effective date The amendments made by this section shall apply to contributions made in taxable years beginning after the date of the enactment of this Act. 124. Increased contributions to ABLE accounts (a) Increase in limitation for contributions from compensation of individuals with disabilities Section 529A(b)(2)(B)(ii) is amended by striking before January 1, 2026 . (b) Allowance of saver’s credit for ABLE contributions by account holder Section 25B(d)(1)(D) is amended by striking made before January 1, 2026, . (c) Effective date The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. 125. Rollovers to ABLE programs from 529 programs (a) In general Section 529(c)(3)(C)(i)(III) is amended by striking before January 1, 2026, . (b) Effective date The amendments made by this section shall apply to distributions after the date of the enactment of this Act. 126. Treatment of certain individuals performing services in the Sinai Peninsula of Egypt (a) In general Section 112(c)(2) is amended— (1) by striking means any area and inserting means— (A) any area , and (2) by striking the period at the end and inserting , and (B) the Sinai Peninsula of Egypt. . (b) Period of treatment Section 112(c)(3) is amended— (1) by striking only if performed and inserting only if— (A) in the case of an area described in paragraph (2)(A), such service is performed , and (2) by striking the period at the end and inserting , and (B) in the case of the area described