WHAT THE LAW DOINCongress, in plain words

The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 529A: Qualified ABLE programs

Created in 2014 by Public Law 113-295. Changed by 4 later laws. 1 new law this Congress changed it.

1 part of federal rules cite it as their authority, written by Internal Revenue Service, Department of the Treasury (1).

This Congress

  • H.R. 1 An act to provide for reconciliation pursuant to title II of H. Con. Res. 14. · became law · changed (b)

How it got here

2022

  • Pub. L. 117–328 substituted "age 46" for "age 26". (Consolidated Appropriations Act, 2023) Law text · (e), (2)

2018

  • Pub. L. 115–141, §101(o), struck out subpar. (D) which related to operating rules. (Consolidated Appropriations Act, 2018) Law text · (c)
  • Pub. L. 115–141, §401(a)(129), substituted "Stephen Beck, Jr., ABLE Act of 2014" for "Achieving a Better Life Experience Act of 2014". (Consolidated Appropriations Act, 2018) Law text · (d)
  • Pub. L. 115–141, §401(a)(130), substituted "section 152(d)(2)(B)" for "subparagraph section 152(d)(2)(B)". (Consolidated Appropriations Act, 2018) Law text · (e)

2017

  • Pub. L. 115–97, §11024(a)(2), inserted at end of concluding provisions "A designated beneficiary (or a person acting on behalf of such beneficiary) shall maintain adequate records for purposes of ensuring, and shall be responsible for ensuring, that the requirements of subparagraph … Law text · (b)
  • Pub. L. 115–97, §11024(a)(1), amended subpar. (B) generally. Prior to amendment, subpar. (B) read as follows: "except in the case of contributions under subsection (c)(1)(C), if such contribution to an ABLE account would result in aggregate contributions from all contributors to … Law text · (b)
  • Pub. L. 115–97, §11024(a)(3), added par. (7). Law text · (b)

2015

  • Pub. L. 114–113, §303(a), inserted "and" at end of subpar. (B), redesignated subpar. (D) as (C), and struck out former subpar. (C) which read as follows: "which allows for the establishment of an ABLE account only for a designated beneficiary who is a resident of such Stat… (Consolidated Appropriations Act, 2016) Law text · (b)
  • Pub. L. 114–113, §303(c)(2), substituted "member of the family" for "family member". (Consolidated Appropriations Act, 2016) Law text · (c)
  • Pub. L. 114–113, §303(b)(1), struck out "and State of residence" after "the name". (Consolidated Appropriations Act, 2016) Law text · (d)
  • Pub. L. 114–113, §303(c)(1), substituted "section 103" for "section 4". (Consolidated Appropriations Act, 2016) Law text · (d)
  • Pub. L. 114–113, §303(b)(2), struck out par. (7). Text read as follows: "The term 'contracting State' means a State without a qualified ABLE program which has entered into a contract with a State with a qualified ABLE program to provide residents of the contracting State access to a… (Consolidated Appropriations Act, 2016) Law text · (e)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.