IC 12-11-14-1 — "ABLE account"
Chapter 14. Achieving a Better Life Experience (ABLE) Program
Bills citing this section
Section text
Sec. 1. As used in this chapter, "ABLE account" refers to an achieving a better life experience (ABLE) account established by an eligible individual that: (1) is maintained under a qualified ABLE program; and (2) meets the requirements of Section 529A of the Internal Revenue Code.
As added by P.L.12-2016, SEC.8.
Source: official publisher (2026 edition)