"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 >>