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131 STAT. 2076 PUBLIC LAW 115–97—DEC. 22, 2017 ‘‘(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).’’. (b) ALLOWANCE OF SAVER’S CREDIT FOR ABLE CONTRIBUTIONS BY ACCOUNT HOLDER.—Section 25B(d)(1) is amended by striking ‘‘and’’ at the end of subparagraph (B)(ii), by striking the period at the end of subparagraph (C) and inserting ‘‘, and’’, and by inserting at the end the following: ‘‘(D) the amount of contributions made before January 1, 2026, by such individual to the ABLE account (within the meaning of section 529A) of which such individual is the designated beneficiary.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after the date of the enact- ment of this Act. SEC. 11025. ROLLOVERS TO ABLE PROGRAMS FROM 529 PROGRAMS. (a) IN GENERAL.—Clause (i) of section 529(c)(3)(C) is amended by striking ‘‘or’’ at the end of subclause (I), by striking the period at the end of subclause (II) and inserting ‘‘, or’’, and by adding at the end the following: ‘‘(III) before January 1, 2026, to an ABLE account (as defined in section 529A(e)(6)) of the designated beneficiary or a member of the family of the designated beneficiary. Subclause (III) shall not apply to so much of a distribu- tion which, when added to all other contributions made to the ABLE account for the taxable year, exceeds the limitation under section 529A(b)(2)(B)(i).’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to distributions after the date of the enactment of this Act. SEC. 11026. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN THE SINAI PENINSULA OF EGYPT. (a) IN GENERAL.—For purposes of the following provisions of the Internal Revenue Code of 1986, with respect to the applicable period, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under section 112 of such Code): (1) Section 2(a)(3) (relating to special rule where deceased spouse was in missing status). (2) Section 112 (relating to the exclusion of certain combat pay of members of the Armed Forces). (3) Section 692 (relating to income taxes of members of Armed Forces on death). (4) Section 2201 (relating to members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.). (5) Section 3401(a)(1) (defining wages relating to combat pay for members of the Armed Forces). 26 USC 112 note. 26 USC 529 note. 26 USC 529. 26 USC 25B note. 26 USC 25B. VerDate Sep 11 2014 10:09 Oct 18, 2018 Jkt 079139 PO 00097 Frm 00024 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL097.115 PUBL097 dkrause on DSKBC28HB2PROD with PUBLAWS