IC 12-11-14-6 — "Eligible individual"
Chapter 14. Achieving a Better Life Experience (ABLE) Program
Bills citing this section
Section text
Sec. 6. As used in this chapter, "eligible individual" means an individual who during a taxable year: (1) is entitled to benefits based on blindness or disability under Title II or Title XVI of the federal Social Security Act and the blindness or disability occurred before the individual became forty-six (46) years of age; or (2) has a disability certification that has been filed as set forth in Section 529A of the Internal Revenue Code.
As added by P.L.12-2016, SEC.8. Amended by P.L.236-2023, SEC.125.
Source: official publisher (2026 edition)