qualified retirement savings contributions
Defined in 2 places of the United States Code.
The term “qualified retirement savings contributions” means, with respect to any taxable year, the sum of—
(A) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,
(B) 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
(C) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
Same definition in 2 sections
- 2001–201726 U.S.C. § 25BInternal Revenue Code · Elective deferrals and IRA contributions by certain individuals · for purposes of this section
- 2026–present26 U.S.C. § 6433Internal Revenue Code · Saver’s Match · for purposes of this section
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)).
Source
- 2025–present26 U.S.C. § 25BInternal Revenue Code · Elective deferrals and IRA contributions by certain individuals · for purposes of this section
The term "qualified retirement savings contributions" means, with respect to any taxable year, the sum of—
(A) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,
(B) 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
(C) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)).
Such term shall not include any amount attributable to a payment under subsection (a)(2).
Source
- 2022–202626 U.S.C. § 6433Internal Revenue Code · Saver’s Match · for purposes of this section
The term "qualified retirement savings contributions" means, with respect to any taxable year, the sum of—
(A) the amount of the qualified retirement contributions (as defined in section 219(e)) made by the eligible individual,
(B) 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),
(C) the amount of voluntary employee contributions by such individual to any qualified retirement plan (as defined in section 4974(c)), and
(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.
Source
- 2017–202526 U.S.C. § 25BInternal Revenue Code · Elective deferrals and IRA contributions by certain individuals · for purposes of this section