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139 STAT. 167 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(1) 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 indi- vidual 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 con- tributions (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 com- pensation 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 contribu- tions by such individual to any qualified retirement plan (as defined in section 4974(c)).’’. (2) COORDINATION WITH SECURE 2.0 ACT OF 2022 AMEND- MENT.—Paragraph (1) of section 103(e) of the SECURE 2.0 Act of 2022 is repealed, and the Internal Revenue Code of 1986 shall be applied and administered as though such para- graph were never enacted. (3) EFFECTIVE DATE.—The amendments and repeal made by this subsection shall apply to taxable years ending after December 31, 2025. (b) INCREASE OF CREDIT AMOUNT.— (1) IN GENERAL.—Section 25B(a) is amended by striking ‘‘$2,000’’ and inserting ‘‘$2,100’’. (2) EFFECTIVE DATE.—The amendment made by this sub- section shall apply to taxable years beginning after December 31, 2026. SEC. 70117. EXTENSION OF ROLLOVERS FROM QUALIFIED TUITION PROGRAMS TO ABLE ACCOUNTS PERMITTED. (a) IN GENERAL.—Section 529(c)(3)(C)(i)(III) is amended by striking ‘‘before January 1, 2026,’’. (b) EFFECTIVE DATE.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70118. EXTENSION OF TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN THE SINAI PENINSULA AND ENHANCEMENT TO INCLUDE ADDITIONAL AREAS. (a) TREATMENT MADE PERMANENT.—Section 11026(a) of Public Law 115–97 is amended by striking ‘‘, with respect to the applicable period’’. (b) KENYA, MALI, BURKINA FASO, AND CHAD INCLUDED AS HAZ- ARDOUS DUTY AREAS.—Section 11026(b) of Public Law 115–97 is amended to read as follows: ‘‘(b) QUALIFIED HAZARDOUS DUTY AREA.—For purposes of this section, the term ‘qualified hazardous duty area’ means each of the following locations, but only during the period for which any member of the Armed Forces of the United States is entitled to Definition. 26 USC 112 note. 26 USC 529 note. 26 USC 25B note. 26 USC 25B note. 26 USC 25B. Applicability. 26 USC 25B note. Definition.