Oregon § 178.375 Definitions for ORS 178.375, 178.380 and 178.385

Oregon Statutes

§ 178.375 — Definitions for ORS 178.375, 178.380 and 178.385

Oregon § 178.375

Vol.5

Title 18Executive Branch; Organization

Ch.178

This text of Oregon § 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 178.375 (2026).

Text

As used in this section and ORS 178.380 and 178.385:

(1)“ABLE account” means an account established by an eligible individual, owned by the eligible individual and maintained under the qualified ABLE program established by the Oregon 529 Savings Board under ORS 178.380.

(2)“ABLE Act” means the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (Division B of P.L. 113-295).

(3)“Designated beneficiary” has the same meaning as contained in section 529A of the Internal Revenue Code.

(4)“Eligible individual” has the same meaning as contained in section 529A of the Internal Revenue Code.

(5)“Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023.

(6)“Qualified disability expense” has the same meaning as contained in secti

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As used in this section and ORS 178.380 and 178.385:
(1) “ABLE account” means an account established by an eligible individual, owned by the eligible individual and maintained under the qualified ABLE program established by the Oregon 529 Savings Board under ORS 178.380.
(2) “ABLE Act” means the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (Division B of P.L. 113-295).
(3) “Designated beneficiary” has the same meaning as contained in section 529A of the Internal Revenue Code.
(4) “Eligible individual” has the same meaning as contained in section 529A of the Internal Revenue Code.
(5) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023.
(6) “Qualified disability expense” has the same meaning as contained in section 529A of the Internal Revenue Code.