§ 18-19C-01

(a) In this subtitle the following words have the meanings indicated.

(b) “ABLE account” means an account described under § 529A(e) of the Internal Revenue Code.

(c) “ABLE account contributor” means an individual who contributes money to an ABLE account described under § 529A(e) of the Internal Revenue Code.

(d) “ABLE account holder” means an individual who is the designated beneficiary of an account described under § 529A(e) of the Internal Revenue Code.

(e) “Designated beneficiary” means an individual described in § 529A(e) of the Internal Revenue Code.

(f) “Eligible individual” means an individual described in § 529A(e) of the Internal Revenue Code.

(g) “Maryland ABLE Program” means a qualified ABLE program described in § 529A(b) of the Internal Revenue Code.

(h) “Qualified disability expenses” means expenses described in § 529A(e) of the Internal Revenue Code.