[20170317]IF10363_实现更好的生活体验（ABLE）计划.pdf

https:/crsreports.congress.gov Updated March 17, 2017Achieving a Better Life Experience (ABLE) ProgramsBackground on ABLE Programs On December 19, 2014, President Barack Obama signed into law the Stephen Beck, Jr., Achieving a Better Life Experience Act (ABLE Act) of 2014 as part of P.L. 113-295 (Division B). The ABLE Act created section 529A of the Internal Revenue Code (IRC), which allows states to establish and maintain a new type of tax-favored savings program designed specifically for individuals with disabilities. The stated purpose of the act is to encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain health, independence, and quality of life; and provide secure funding for disability-related expenses on behalf of designated beneficiaries with disabilities that will supplement, but not supplant, benefits provided through private insurance, Medicaid, Supplemental Security Income (SSI), the beneficiarys employment, and other sources. Under a states qualified ABLE program, contributions may be made to the investment account of an eligible disabled individual, known as the designated benefic