The IRS has issued Notice 2026-48 outlining anticipated rules for the Saver’s Match program. Signed into law as part of the SECURE 2.0 Act of 2022, the program will apply to tax years beginning after Dec. 31, 2026. Eligible low- and moderate-income taxpayers may receive a federal match of up to 50% on the first $2,000 of contributions made to a qualified employer-sponsored retirement plan or IRA (up to $1,000 annually). Taxpayers generally will claim the match on their tax return. Saver’s Match will replace the Saver’s Credit for qualifying retirement contributions, though the credit will remain available for Achieving a Better Life Experience account contributions.
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