There is hereby established an enabling savings program that shall be known and may be cited as the Kansas ABLE savings program. The purpose of the Kansas ABLE savings program is to authorize the establishment of savings accounts empowering individuals with a disability and their families to save private funds to support the individual with a disability, obtain federal and state income tax benefits of a qualified ABLE program as defined in section 529A of the federal internal revenue code of 1986 and to provide guidelines for the maintenance of such accounts.
K.S.A. 75-651