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The Retirement Savings Contribution Credit and the Saver's Match
Congressional Research Service [CRS] 
[Guidance Overview] Sept. 5, 2025 "The Retirement Savings Contribution Credit [IRC Section 25B] -- commonly referred to as the Saver's Credit -- is a tax expenditure meant to encourage low- and moderate-income taxpayers to save for retirement. The SECURE 2.0 Act of 2022 created a Saver's Match, scheduled to largely replace the Saver's Credit beginning in 2027. This In Focus describes these two subsidies for saving and their effects (actual or potential) on saving." [IF11159 Sep. 4, 2025] MORE >> |
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