‘‘(ii) such distribution is accompanied 
by the amount of net income attributable to 
such excess contribution. 
Any net income described in clause (ii) shall be 
included in gross income for the taxable year in 
which such excess contribution was made. 
‘‘(4) LOSS OF ABLE ACCOUNT TREATMENT.—If, 
during any taxable year of an eligible individual for 
whose benefit any ABLE account is established, more 
than 1 ABLE account for the benefit of the eligible 
individual exists at the same time, each such ABLE 
account other than the earliest established ABLE ac-
count shall not be treated as an ABLE account as of 
the first day of such taxable year. 
‘‘(d) REPORTS.— 
‘‘(1) IN
GENERAL.—Each officer or employee 
having control of the qualified ABLE program or 
their designee shall make such reports regarding such 
program to the Secretary and to designated bene-
ficiaries with respect to contributions, distributions, 
the return of excess contributions, and such other 
matters as the Secretary may require. 
‘‘(2) CERTAIN AGGREGATED INFORMATION.—For 
research purposes, the Secretary shall make available 
to the public reports containing aggregate informa-
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tion, by diagnosis and other relevant characteristics, 
on contributions and distributions from the qualified 
ABLE program. In carrying out the preceding sen-
tence an item may not be made available to the pub-
lic if such item can be associated with, or otherwise 
identify, directly or indirectly, a particular indi-
vidual. 
‘‘(3) NOTICE OF ESTABLISHMENT OF ABLE AC-
COUNT.—The trustee of an ABLE account shall sub-
mit a notice to the Secretary upon the establishment 
of the ABLE account. Such notice shall contain the 
name and State of residence of the beneficiary and 
such other information as the Secretary may require. 
‘‘(4) ELECTRONIC DISTRIBUTION STATEMENTS.— 
For purposes of section 4 of the Achieving a Better 
Life Experience Act of 2014, States shall submit elec-
tronically on a monthly basis to the Commissioner of 
Social Security, in the manner specified by the Com-
missioner, statements on relevant distributions and 
account balances from all ABLE accounts. 
‘‘(5) REQUIREMENTS.—The reports and notices 
required by paragraphs (1), (2), and (3) shall be filed 
at such time and in such manner and furnished to 
such individuals at such time and in such manner as 
may be required by the Secretary. 
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‘‘(e) OTHER DEFINITIONS AND SPECIAL RULES.—For 
purposes of this section— 
‘‘(1) ELIGIBLE INDIVIDUAL.— 
‘‘(A) IN GENERAL.—An individual is an el-
igible individual for a taxable year if during 
such taxable year— 
‘‘(i) a disability certification with re-
spect to such individual is filed with the 
Secretary for such taxable year, or 
‘‘(ii) the individual has been deter-
mined for purposes of section 223 or 1614 
of the Social Security Act (42 U.S.C. 421, 
1382c) to meet the criteria of subparagraph 
(B) for such taxable year. 
‘‘(B) CRITERIA.—An individual meets the 
criteria of this subparagraph for a taxable year 
if— 
‘‘(i) in the case of an individual who 
has not attained age 19 as of the close of the 
taxable year, the individual is either blind 
(within the meaning of section 1614(a)(2) 
of the Social Security Act (42 U.S.C. 
1382c(a)(2))) or disabled within the mean-
ing of section 1614(a)(3)(C) of such Act (42 
U.S.C. 1382c(a)(3)(C)), or 
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‘‘(ii) the individual— 
‘‘(I) is either blind (within the 
meaning of section 1614(a)(2) of such 
Act (42 U.S.C. 1382c(a)(2))) or dis-
abled within the meaning of section 
1614(a)(3)(A) of such Act, and 
‘‘(II) such blindness or disability 
occurred before the date on which the 
individual attained age 26. 
‘‘(2) DISABILITY CERTIFICATION.— 
‘‘(A) IN
GENERAL.—The term ‘disability 
certification’ means, with respect to an eligible 
individual, a certification to the satisfaction of 
the Secretary by the eligible individual or the 
parent or guardian of the eligible individual 
that— 
‘‘(i) the individual meets the criteria 
described in paragraph (1)(B), and 
‘‘(ii) includes a copy of the individ-
ual’s diagnosis relating to the individual’s 
relevant 
impairment 
or 
impairments, 
signed by a physician meeting the criteria 
of section 1861(r)(1) of the Social Security 
Act. 
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‘‘(B) RESTRICTION
ON
USE
OF
CERTIFI-
CATION.—No inference may be drawn from a 
disability certification for purposes of estab-
lishing eligibility for benefits under title II, XVI, 
or XIX of the Social Security Act. 
‘‘(3) DESIGNATED BENEFICIARY.—The term ‘des-
ignated beneficiary’ in connection with an ABLE ac-
count established under a qualified ABLE program 
means— 
‘‘(A) the eligible individual designated at 
the commencement of participation in the quali-
fied ABLE program as the beneficiary of 
amounts paid (or to be paid) to the program, 
and 
‘‘(B) in the case of a change in beneficiaries 
described in subparagraph (C)(ii) of subsection 
(c)(1), the individual who is the new beneficiary. 
‘‘(4) MEMBER OF FAMILY.—The term ‘member of 
the family’ means, with respect to any designated 
beneficiary, an individual who bears a relationship to 
such beneficiary which is described in subparagraph 
section 152(d)(2)(B). For purposes of the preceding 
sentence, a rule similar to the rule of section 
152(f)(1)(B) shall apply. 
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