Ind. Code § 12-11-14-1

Current through P.L. 171-2024

Section 12-11-14-1 - "ABLE account"

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.

IC 12-11-14-1

Added by P.L. 12-2016, SEC. 8, eff. 7/1/2016.