‘‘(III) files a disability certifi-
cation with the Secretary for such 
year. 
‘‘(iii) DISABILITY CERTIFICATION DE-
FINED.—The term ‘disability certification’ 
means, with respect to an individual, a cer-
tification to the satisfaction of the Sec-
retary by the designated beneficiary or the 
parent or guardian of the designated bene-
ficiary that— 
‘‘(I) the individual meets the cri-
teria described in clause (i), and 
‘‘(II) includes a copy of the des-
ignated beneficiary’s diagnosis, signed 
by a physician meeting the criteria of 
section 1861(r)(1) of the Social Secu-
rity Act. 
‘‘(iv) RESTRICTION ON USE OF CER-
TIFICATION.—No inference may be drawn 
from a disability certification for purposes 
of establishing eligibility for benefits under 
title II or XVI of the Social Security Act. 
‘‘(4) ROLLOVERS FROM ABLE ACCOUNTS.—The 
limits on contributions pursuant to subsection (b)(6) 
shall not apply to any amount paid or distributed 
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from an ABLE account to the extent that the 
amount received is paid, not later than the 60th day 
after the date of such payment or distribution, 
into— 
‘‘(A) another ABLE account for the ben-
efit of— 
‘‘(i) the same beneficiary, or 
‘‘(ii) an individual who— 
‘‘(I) is the spouse of such indi-
vidual with a disability, or bears a re-
lationship to such individual with a 
disability which is described in section 
152(d)(2), and 
‘‘(II) is also an individual with a 
disability, 
‘‘(B) any trust which is described in sub-
paragraph (A) or (C) of section 1917(d)(4) of 
the Social Security Act and which is for the 
benefit of an individual described in clause (i) 
or (ii) of subparagraph (A), or 
‘‘(C) a qualified tuition program— 
‘‘(i) for the benefit of the designated 
beneficiary, or 
‘‘(ii) to the credit of another des-
ignated beneficiary under a qualified tui-
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tion program who is a member of the fam-
ily of the designated beneficiary with re-
spect to which the distribution was made. 
The preceding sentence shall not apply to any pay-
ment or distribution if it applied to any prior pay-
ment or distribution during the 12-month period 
ending on the date of the payment or distribution. 
‘‘(5) TRANSFER
TO
STATE.—Subject to any 
outstanding payments due for qualified disability ex-
penses, in the case that the designated beneficiary 
dies or ceases to be an individual with a disability, 
all amounts remaining in the qualified ABLE ac-
count not in excess of the amount equal to the total 
medical assistance paid for the designated bene-
ficiary after the establishment of the account, net of 
any premiums paid from the account or paid by or 
on behalf of the beneficiary to a Medicaid Buy-In 
program, under any State Medicaid plan established 
under title XIX of the Social Security Act shall be 
distributed to such State upon filing of a claim for 
payment by such State. For purposes of this para-
graph, the State shall be a creditor of an ABLE ac-
count and not a beneficiary. Subsection (c)(3) shall 
not apply to a distribution under the preceding sen-
tence. 
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‘‘(6) REGULATIONS.—Not later than 6 months 
after the date of the enactment of this section, the 
Secretary may prescribe such regulations or other 
guidance as the Secretary determines necessary or 
appropriate to carry out the purposes of this section, 
including regulations to prevent fraud and abuse 
with respect to amounts claimed as qualified dis-
ability expenses.’’. 
(2) CONFORMING AMENDMENT.—Paragraph (2) 
of section 6693(a) of the Internal Revenue Code of 
1986 such Code is amended by striking ‘‘and’’ at the 
end of subparagraph (D), by striking the period at 
the end of subparagraph (E) and inserting ‘‘and’’, 
and by inserting after subparagraph (E) the fol-
lowing new subparagraph: 
‘‘(F) section 529(d) by reason of 529(f) 
(relating to ABLE accounts).’’. 
(b) ANNUAL REPORTS.— 
(1) IN GENERAL.—The Secretary of the Treas-
ury shall report annually to Congress on the usage 
of ABLE accounts under section 529(f) of the Inter-
nal Revenue Code of 1986. 
(2) CONTENTS OF REPORT.—Any report under 
paragraph (1) shall include— 
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(A) the number of people with an ABLE 
account, 
(B) the total amount of contributions to 
such accounts, 
(C) the total amount and nature of dis-
tributions from such accounts, 
(D) issues relating to the abuse of such ac-
counts, if any, and 
(E) the amounts repaid from such ac-
counts to State Medicaid programs established 
under title XIX of the Social Security Act. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 4. TREATMENT OF ABLE ACCOUNTS UNDER CERTAIN 
FEDERAL PROGRAMS. 
(a) ACCOUNT FUNDS DISREGARDED FOR PURPOSES 
OF CERTAIN OTHER MEANS-TESTED FEDERAL PRO-
GRAMS.—Notwithstanding any other provision of Federal 
law that requires consideration of 1 or more financial cir-
cumstances of an individual, for the purpose of deter-
mining eligibility to receive, or the amount of, any assist-
ance or benefit authorized by such provision to be provided 
to or for the benefit of such individual, any amount (in-
cluding earnings thereon) in any ABLE account (as de-
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fined in section 529(f) of the Internal Revenue Code of 
1986) of such individual, and any distribution for qualified 
disability expenses (as defined in paragraph (3) of such 
section) shall be disregarded for such purpose with respect 
to any period during which such individual maintains, 
makes contributions to, or receives distributions from such 
ABLE account, except that, in the case of the supple-
mental security income program under title XVI of the 
Social Security Act, a distribution for housing expenses 
(as defined in subparagraph (B)(ii) of such paragraph) 
shall not be so disregarded, and in the case of such pro-
gram, only the 1st $100,000 of the amount (including 
such earnings) in such ABLE account shall be so dis-
regarded. 
(b) SUSPENSION OF SSI BENEFITS DURING PERI-
ODS OF EXCESSIVE ACCOUNT FUNDS.— 
(1) IN GENERAL.—The benefits of an individual 
under the supplemental security income program 
under title XVI of the Social Security Act shall not 
be terminated, but shall be suspended, by reason of 
excess resources of the individual attributable to an 
amount in the ABLE account (as defined in section 
529(f) of the Internal Revenue Code of 1986) of the 
individual not disregarded under subsection (a) of 
this section. 
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(2) NO IMPACT ON MEDICAID ELIGIBILITY.—An 
individual who would be receiving payment of such 
supplemental security income benefits but for the 
application of the previous sentence shall be treated 
for purposes of title XIX of the Social Security Act 
as if the individual continued to be receiving pay-
ment of such benefits. 
Æ 
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