Bill Summary

Achieving a Better Life Experience Act of 2014 or the ABLE Act of 2014 – Title I: Qualified ABLE Programs – (Sec. 101) States as the purposes of this title to: (1) encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain health, independence, and quality of life; and (2) provide secure funding for disability-related expenses of beneficiaries with disabilities that will supplement, but not supplant, benefits provided through private insurance, title XVI (Supplemental Security Income) and title XIX (Medicaid) of the Social Security Act, the beneficiary’s employment, and other sources. (Sec. 102) Amends the Internal Revenue Code to exempt from taxation a qualified ABLE program established and maintained by a state, or by an agency or instrumentality of the state, to pay the qualified disability expenses related to the blindness or disability of a program beneficiary, including expenses for education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention and wellness, financial management and administrative services, legal fees, and expenses for oversight and monitoring, funeral and burial expenses. Requires officers and employees who have control of the qualified ABLE program to make reports as required by the Secretary of the Treasury. Imposes an additional 10% tax on individuals who do not use distributions from an ABLE account for disability expenses. Subjects ABLE accounts to the penalty tax for excess contributions and for failure to file required reports. (Sec. 103) Requires amounts in ABLE accounts to be disregarded in determining eligibility for means-tested federal programs, except distributions for housing expenses under the supplemental security income program and for amounts in an ABLE account exceeding $100,000. Suspends the payment of supplemental security income benefits to an individual during any period in which such individual has excess resources in an ABLE account, but does not suspend or affect the Medicaid eligibility of such individual. (Sec. 104) Amends the bankruptcy code to exclude funds placed in an account of a qualified ABLE program from a bankruptcy estate, but only if: (1) the designated beneficiary of such account was a child, stepchild, grandchild, or step grandchild of the debtor; (2) such funds are not pledged or promised to any entity in connection with any extension of credit and are not excess contributions to an ABLE account; and (3) such funds do not exceed $6,225 during a specified time period. (Sec. 105) Amends the Internal Revenue Code to permit contributors to or beneficiaries of a qualified tuition program (529 program) to direct the investment of contributions to a 529 program (or any earnings thereon) up to two times in any calendar year (currently, no investment direction is allowed). Title II: Offsets- (Sec. 201) Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to change the age at which disability benefits are no longer subject to reductions from 65 to the normal retirement age range as set forth in such Act. (Sec. 202) Amends title XVIII (Medicare) of the Social Security Act to: (1) accelerate the beginning date for adjustments of relative value targets for misvalued services in Medicare physician fee schedules from 2017 to 2016; and (2) treat items and services for vacuum erection systems furnished on and after July 1, 2015, in the same manner as erectile dysfunction drugs for purposes of defining covered drugs under Medicare part D. (Sec. 204) Amends the American Taxpayer Relief Act of 2012 to delay to January 1, 2025, the implementation of oral-only end stage renal disease (ESRD)-related drugs in the ESRD prospective payment system. (Sec. 205) Amends the Internal Revenue Code to increase the Inland Waterways Trust Fund financing rate to 29 cents per gallon for fuel used after March 31, 2015. (Sec. 206) Amends the Internal Revenue Code to treat Internal Revenue Service (IRS)-certified professional employer organizations (PEOs) as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Sets forth IRS certification requirements for PEOs, including independent financial review and reporting requirements. Requires a PEO, each year, to post a bond equal to the greater of 5% of the PEO’s liability during the preceding calendar year (not exceeding $1 million) or $50,000. (Sec. 207) Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of “personal holding company income” for purposes of personal holding company taxation. (Sec. 208) Amends the Internal Revenue Code to require an annual inflation adjustment to tax penalty amounts for: (1) failure to file a tax return or pay tax, (2) failure to file certain information returns or registration statements, (3) noncompliance of tax return preparers, (4) failure to file partnership or S corporation returns, and (5) failure to file correct information returns or correct payee statements. (Sec. 209) Amends the Internal Revenue Code to increase from 15 to 30% the rate of the continuous levy on payments due to a Medicare provider or supplier for overdue taxes.

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Date Action Vote Document
2014-12-03On PassageYea: 404 No: 17 Other: 0Document


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Bill History

Date Action
2015-01-02LAID ON THE TABLE - Without objection, the Chair announced that H.R. 647 is laid on the table.
2014-12-03Motion to reconsider laid on the table Agreed to without objection.
2014-12-03On passage Passed by the Yeas and Nays: 404 - 17 (Roll no. 545). (text: CR H8312-8317)
2014-12-03Considered as unfinished business. (consideration: CR H8343-8344)
2014-12-03POSTPONED PROCEEDINGS - At the conclusion of debate on H.R. 647, the Chair put the question on passage, and by voice vote, announced that the ayes had prevailed. Mr. Reichert demanded a the yeas and nays and the Chair postponed further proceedings on the question of passage until a time to be announced.
2014-12-03The previous question was ordered pursuant to the rule. (consideration: CR H8322)
2014-12-03DEBATE - The House proceeded with one hour of debate on H.R. 647.
2014-12-03The rule provides for a closed rule for H.R. 5771 and H.R. 647.
2014-12-03Considered under the provisions of rule H. Res. 766. (consideration: CR H8312-8322)
2014-12-03Rule H. Res. 766 passed House.
2014-12-02Rules Committee Resolution H. Res. 766 Reported to House. The rule provides for a closed rule for H.R. 5771 and H.R. 647.
2014-11-12Placed on the Union Calendar, Calendar No. 456.
2014-11-12Committee on Energy and Commerce discharged.
2014-11-12Reported (Amended) by the Committee on Ways and Means. H. Rept. 113-614, Part I.
2014-07-31Ordered to be Reported (Amended) by Voice Vote.
2014-07-31Committee Consideration and Mark-up Session Held.
2013-02-15Referred to the Subcommittee on Health.
2013-02-13Referred to House Energy and Commerce
2013-02-13Referred to House Ways and Means
2013-02-13Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.


Name District
Ander CrenshawHD-FL-4
Mark AmodeiHD-NV-2
Robert AndrewsHD-NJ-1
Michele BachmannHD-MN-6
Spencer BachusHD-AL-6
Ron BarberHD-AZ-2
Lou BarlettaHD-PA-11
Garland BarrHD-KY-6
Joe BartonHD-TX-6
Karen BassHD-CA-37
Joyce BeattyHD-OH-3
Dan BenishekHD-MI-1
Kerry BentivolioHD-MI-11
Ami BeraHD-CA-7
Gus BilirakisHD-FL-12
Rob BishopHD-UT-1
Sanford BishopHD-GA-2
Timothy BishopHD-NY-1
Diane BlackHD-TN-6
Marsha BlackburnSD-TN
Earl BlumenauerHD-OR-3
Suzanne BonamiciHD-OR-1
Jo BonnerHD-AL-1
Charles BoustanyHD-LA-3
Kevin BradyHD-TX-8
Robert BradyHD-PA-1
Bruce BraleyHD-IA-1
Susan BrooksHD-IN-5
Paul BrounHD-GA-10
Corrine BrownHD-FL-5
Julia BrownleyHD-CA-26
Vern BuchananHD-FL-16
Larry BucshonHD-IN-8
Michael BurgessHD-TX-26
Cheri BustosHD-IL-17
G. ButterfieldHD-NC-1
Bradley ByrneHD-AL-1
Ken CalvertHD-CA-42
Shelley CapitoSD-WV
Lois CappsHD-CA-24
Michael CapuanoHD-MA-7
Tony CardenasHD-CA-29
John CarneyHD-DE
Andre CarsonHD-IN-7
John CarterHD-TX-31
Matthew CartwrightHD-PA-17
Bill CassidyHD-LA-6
Kathy CastorHD-FL-14
Joaquin CastroHD-TX-20
Steve ChabotHD-OH-1
Judy ChuHD-CA-27
David CicillineHD-RI-1
Katherine ClarkHD-MA-5
Yvette ClarkeHD-NY-9
Lacy ClayHD-MO-1
Emanuel CleaverHD-MO-5
Howard CobleHD-NC-6
Mike CoffmanHD-CO-6
Steve CohenHD-TN-9
Tom ColeHD-OK-4
Doug CollinsHD-GA-9
Michael ConawayHD-TX-11
Gerald ConnollyHD-VA-11
John ConyersHD-MI-13
Paul CookHD-CA-8
Jim CooperHD-TN-5
Jim CostaHD-CA-16
Tom CottonHD-AR-4
Joe CourtneyHD-CT-2
Kevin CramerSD-ND
Eric CrawfordHD-AR-1
Joseph CrowleyHD-NY-14
Henry CuellarHD-TX-28
John CulbersonHD-TX-7
Elijah CummingsHD-MD-7
Steve DainesSD-MT
Danny DavisHD-IL-7
Rodney DavisHD-IL-13
Susan DavisHD-CA-53
Peter DeFazioHD-OR-4
John DelaneyHD-MD-6
Rosa DeLauroHD-CT-3
Suzan DelBeneHD-WA-1
Jeff DenhamHD-CA-10
Charles DentHD-PA-15
Ron DeSantisHD-FL-6
Scott DesJarlaisHD-TN-4
Theodore DeutchHD-FL-21
Mario Diaz-BalartHD-FL-21
Lloyd DoggettHD-TX-35
Michael DoyleHD-PA-14
Tammy DuckworthSD-IL
Sean DuffyHD-WI-7
John DuncanHD-TN-2
Donna EdwardsHD-MD-4
Keith EllisonHD-MN-5
Renee EllmersHD-NC-2
Eliot EngelHD-NY-16
William EnyartHD-IL-12
Anna EshooHD-CA-18
Elizabeth EstyHD-CT-5
Blake FarentholdHD-TX-27
Sam FarrHD-CA-20
Chaka FattahHD-PA-2
Stephen FincherHD-TN-8
Michael FitzpatrickHD-PA-8
Charles FleischmannHD-TN-3
John FlemingHD-LA-4
Bill FloresHD-TX-17
Randy ForbesHD-VA-4
Jeff FortenberryHD-NE-1
Lois FrankelHD-FL-22
Trent FranksHD-AZ-8
Rodney FrelinghuysenHD-NJ-11
Marcia FudgeHD-OH-11
Tulsi GabbardHD-HI-2
Pete GallegoHD-TX-23
John GaramendiHD-CA-3
Joe GarciaHD-FL-26
Cory GardnerSD-CO
Jim GerlachHD-PA-6
Bob GibbsHD-OH-7
Christopher GibsonHD-NY-19
Phil GingreyHD-GA-11
Bob GoodlatteHD-VA-6
Paul GosarHD-AZ-4
Kay GrangerHD-TX-12
Sam GravesHD-MO-6
Alan GraysonHD-FL-9
Al GreenHD-TX-9
Gene GreenHD-TX-29
Tim GriffinHD-AR-2
Morgan GriffithHD-VA-9
Michael GrimmHD-NY-11
Brett GuthrieHD-KY-2
Luis GutierrezHD-IL-4
Janice HahnHD-CA-44
Ralph HallHD-TX-4
Richard HannaHD-NY-22
Gregg HarperHD-MS-3
Andy HarrisHD-MD-1
Vicky HartzlerHD-MO-4
Alcee HastingsHD-FL-20
Doc HastingsHD-WA-4
Denny HeckHD-WA-10
Joseph HeckHD-NV-3
Jeb HensarlingHD-TX-5
Jaime Herrera BeutlerHD-WA-3
Brian HigginsHD-NY-26
James HimesHD-CT-4
Ruben HinojosaHD-TX-15
George HoldingHD-NC-13
Rush HoltHD-NJ-12
Michael HondaHD-CA-17
Steven HorsfordHD-NV-4
Richard HudsonHD-NC-8
Jared HuffmanHD-CA-2
Bill HuizengaHD-MI-2
Randy HultgrenHD-IL-14
Duncan HunterHD-CA-50
Robert HurtHD-VA-5
Steve IsraelHD-NY-3
Sheila Jackson-LeeHD-TX-18
Hakeem JeffriesHD-NY-8
Lynn JenkinsHD-KS-2
Bill JohnsonHD-OH-6
Eddie JohnsonHD-TX-30
Henry JohnsonHD-GA-4
Sam JohnsonHD-TX-3
David JollyHD-FL-13
Walter JonesHD-NC-3
Jim JordanHD-OH-4
David JoyceHD-OH-14
Marcy KapturHD-OH-9
William KeatingHD-MA-9
Mike KellyHD-PA-3
Joseph KennedyHD-MA-4
Daniel KildeeHD-MI-5
Derek KilmerHD-WA-6
Ron KindHD-WI-3
Peter KingHD-NY-2
Adam KinzingerHD-IL-16
Ann KirkpatrickHD-AZ-1
John KlineHD-MN-2
Ann KusterHD-NH-2
Doug LaMalfaHD-CA-1
Leonard LanceHD-NJ-7
James LangevinHD-RI-2
Rick LarsenHD-WA-2
John LarsonHD-CT-1
Tom LathamHD-IA-3
Robert LattaHD-OH-5
Barbara LeeHD-CA-13
John LewisHD-GA-5
Daniel LipinskiHD-IL-3
Frank LoBiondoHD-NJ-2
David LoebsackHD-IA-2
Zoe LofgrenHD-CA-19
Billy LongHD-MO-7
Alan LowenthalHD-CA-47
Nita LoweyHD-NY-17
Blaine LuetkemeyerHD-MO-3
Michelle Lujan GrishamHD-NM-1
Ben LujanSD-NM
Stephen LynchHD-MA-8
Daniel MaffeiHD-NY-24
Carolyn MaloneyHD-NY-12
Sean MaloneyHD-NY-18
Kenny MarchantHD-TX-24
Tom MarinoHD-PA-10
Edward MarkeySD-MA
Thomas MassieHD-KY-4
Jim MathesonHD-UT-4
Doris MatsuiHD-CA-6
Vance McAllisterHD-LA-5
Carolyn McCarthyHD-NY-4
Michael McCaulHD-TX-10
Tom McClintockHD-CA-4
Betty McCollumHD-MN-4
Jim McDermottHD-WA-7
James McGovernHD-MA-2
Patrick McHenryHD-NC-10
Mike McIntyreHD-NC-7
Howard McKeonHD-CA-25
David McKinleyHD-WV-1
Cathy McMorris RodgersHD-WA-5
Jerry McNerneyHD-CA-9
Mark MeadowsHD-NC-11
Patrick MeehanHD-PA-7
Gregory MeeksHD-NY-5
Grace MengHD-NY-6
Luke MesserHD-IN-6
John MicaHD-FL-7
Michael MichaudHD-ME-2
Candice MillerHD-MI-10
Jeff MillerHD-FL-1
Gwen MooreHD-WI-4
James MoranHD-VA-8
Mick MulvaneyHD-SC-5
Patrick MurphyHD-FL-18
Tim MurphyHD-PA-18
Jerrold NadlerHD-NY-10
Grace NapolitanoHD-CA-32
Richard NealHD-MA-1
Gloria Negrete McLeodHD-CA-35
Randy NeugebauerHD-TX-19
Kristi NoemHD-SD
Richard NolanHD-MN-8
Eleanor NortonHD-DC
Richard NugentHD-FL-11
Devin NunesHD-CA-22
Alan NunneleeHD-MS-1
Beto O'RourkeHD-TX-16
Pete OlsonHD-TX-22
William OwensHD-NY-21
Steven PalazzoHD-MS-4
Frank PalloneHD-NJ-6
Bill PascrellHD-NJ-9
Erik PaulsenHD-MN-3
Donald PayneHD-NJ-10
Stevan PearceHD-NM-2
Ed PerlmutterHD-CO-7
Gary PetersSD-MI
Scott PetersHD-CA-52
Collin PetersonHD-MN-7
Pedro PierluisiHD-PR
Chellie PingreeHD-ME-1
Robert PittengerHD-NC-9
Mark PocanHD-WI-2
Ted PoeHD-TX-2
Jared PolisHD-CO-2
Mike PompeoHD-KS-4
Bill PoseyHD-FL-8
David PriceHD-NC-4
Tom PriceHD-GA-6
Mike QuigleyHD-IL-5
Trey RadelHD-FL-19
Nick RahallHD-WV-3
Charles RangelHD-NY-13
Tom ReedHD-NY-23
David ReichertHD-WA-8
James RenacciHD-OH-16
Reid RibbleHD-WI-8
Tom RiceHD-SC-7
Cedric RichmondHD-LA-2
Scott RigellHD-VA-2
Martha RobyHD-AL-2
David RoeHD-TN-1
Harold RogersHD-KY-5
Mike D. RogersHD-AL-3
Todd RokitaHD-IN-4
Thomas RooneyHD-FL-17
Lucille Roybal-AllardHD-CA-40
Peter RoskamHD-IL-6
Dennis RossHD-FL-15
Keith RothfusHD-PA-12
Edward RoyceHD-CA-39
Raul RuizHD-CA-36
Jon RunyanHD-NJ-3
C.A. RuppersbergerHD-MD-2
Bobby RushHD-IL-1
Tim RyanHD-OH-13
Gregorio SablanHD-MP
Matt SalmonHD-AZ-5
Linda SanchezHD-CA-38
Loretta SanchezHD-CA-46
John SarbanesHD-MD-3
Steve ScaliseHD-LA-1
Janice SchakowskyHD-IL-9
Adam SchiffHD-CA-28
Bradley SchneiderHD-IL-10
Aaron SchockHD-IL-18
Kurt SchraderHD-OR-5
Allyson SchwartzHD-PA-13
David SchweikertHD-AZ-6
Austin ScottHD-GA-8
David ScottHD-GA-13
James SensenbrennerHD-WI-5
Jose SerranoHD-NY-15
Pete SessionsHD-TX-17
Terri SewellHD-AL-7
Carol Shea-PorterHD-NH-1
Brad ShermanHD-CA-30
John ShimkusHD-IL-15
Michael SimpsonHD-ID-2
Krysten SinemaSD-AZ
Albio SiresHD-NJ-8
Louise SlaughterHD-NY-25
Christopher SmithHD-NJ-4
Lamar SmithHD-TX-21
Steve SoutherlandHD-FL-2
Jackie SpeierHD-CA-14
Steve StiversHD-OH-15
Steve StockmanHD-TX-36
Marlin StutzmanHD-IN-3
Eric SwalwellHD-CA-15
Mark TakanoHD-CA-41
Lee TerryHD-NE-2
Glenn ThompsonHD-PA-5
Mike ThompsonHD-CA-5
Mac ThornberryHD-TX-13
Patrick TiberiHD-OH-12
John TierneyHD-MA-6
Scott TiptonHD-CO-3
Dina TitusHD-NV-1
Paul TonkoHD-NY-20
Niki TsongasHD-MA-3
Michael TurnerHD-OH-10
Fred UptonHD-MI-6
David ValadaoHD-CA-21
Chris Van HollenSD-MD
Juan VargasHD-CA-51
Marc VeaseyHD-TX-33
Filemon VelaHD-TX-34
Nydia VelazquezHD-NY-7
Peter ViscloskyHD-IN-1
Ann WagnerHD-MO-2
Tim WalbergHD-MI-7
Greg WaldenHD-OR-2
Jackie WalorskiHD-IN-2
Timothy WalzHD-MN-1
Debbie Wasserman SchultzHD-FL-23
Maxine WatersHD-CA-43
Daniel WebsterHD-FL-10
Peter WelchHD-VT
Brad WenstrupHD-OH-2
Lynn WestmorelandHD-GA-3
Ed WhitfieldHD-KY-1
Roger WilliamsHD-TX-25
Frederica WilsonHD-FL-24
Joe WilsonHD-SC-2
Robert WittmanHD-VA-1
Frank WolfHD-VA-10
Steve WomackHD-AR-3
John YarmuthHD-KY-3
Kevin YoderHD-KS-3
Ted YohoHD-FL-3
C.W. YoungHD-FL-13
Don YoungHD-AK
Todd YoungSD-IN