Can I make Roth contributions to a SEP-IRA now?

SECURE 2.0 opened the door to Roth SEP and Roth SIMPLE IRA contributions, meaning you can now designate employer contributions as after-tax Roth money in plans that offer it. That's a meaningful change, because SEP-IRAs were traditional-only for decades. The catch is that provider adoption has been slow and payroll and tax-reporting mechanics are still settling, so not every custodian supports it yet. Roth contributions are included in your taxable income the year you make them but grow tax-free. Whether Roth or pre-tax is smarter depends on your current versus expected future tax bracket. Because implementation varies by provider and the guidance is evolving, confirm availability with your custodian and check irs.gov for the latest rules.