Saver’s credit and saver’s match allowed to individuals who are full-time students

(a) Saver’s credit Section 25B(c)(2) of the Internal Revenue Code of 1986 is amended— (1) in the heading, by striking and full time students, and (2) by striking include— and all that follows through the period and inserting include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins.. (b) Saver’s match Section 6433(c)(2) of such Code is amended— (1) in the heading, by striking and full time students, and (2) by striking include— and all that follows through the period and inserting include any individual with respect to whom a deduction under section 151 is allowed to another taxpayer for a taxable year beginning in the calendar year in which such individual's taxable year begins.. (c) Effective date (1) Saver’s credit The amendments made by subsection (a) shall apply to contributions made after the date of the enactment of this Act. (2) Saver’s match The amendments made by subsection (b) shall take effect as if included in section 103 of the SECURE 2.0 Act of 2022.