In general

The term “qualified retirement savings contributions” means, with respect to any taxable year, the sum of—

(A) the amount of contributions made by the eligible individual during such taxable year to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary, and

(B) in the case of any taxable year beginning before January 1, 2027 — (i) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual, (ii) the amount of— (I) any elective deferrals (as defined in section 402(g)(3)) of such individual, and (II) any elective deferral of compensation by such individual under an eligible deferred compensation plan (as defined in section 457(b)) of an eligible employer described in section 457(e)(1)(A), and (iii) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).