I 
112TH CONGRESS 
1ST SESSION H. R. 3423 
To amend the Internal Revenue Code of 1986 to provide for the tax treatment 
of ABLE accounts established under State programs for the care of 
family members with disabilities, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 15, 2011 
Mr. CRENSHAW (for himself, Mr. VAN HOLLEN, Mrs. MCMORRIS RODGERS, 
Mr. PAUL, Mr. HARPER, Mr. YOUNG of Florida, Mr. ROGERS of Ken-
tucky, Mr. DEUTCH, Mr. CARNAHAN, Mr. BISHOP of New York, Mr. 
HOLT, Mr. SESSIONS, Mr. FRANK of Massachusetts, Mr. BURTON of In-
diana, Ms. NORTON, Mr. MICHAUD, Mr. TOWNS, Mrs. EMERSON, Mr. 
DIAZ-BALART, Mr. WOLF, Mr. LANGEVIN, Mr. KLINE, Mr. VISCLOSKY, 
Mr. CONNOLLY of Virginia, Mr. KING of New York, Mr. POE of Texas, 
Mr. ROTHMAN of New Jersey, Mr. GALLEGLY, and Mr. MILLER of Flor-
ida) introduced the following bill; which was referred to the Committee 
on Ways and Means, and in addition to the Committee on Energy and 
Commerce, for a period to be subsequently determined by the Speaker, 
in each case for consideration of such provisions as fall within the juris-
diction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for the tax treatment of ABLE accounts established 
under State programs for the care of family members 
with disabilities, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Achieving a Better 
Life Experience Act of 2011’’ or the ‘‘ABLE Act of 
2011’’. 
SEC. 2. PURPOSES. 
The purposes of this Act are as follows: 
(1) 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. 
(2) To provide secure funding for disability-re-
lated expenses on behalf of designated beneficiaries 
with disabilities that will supplement, but not sup-
plant, benefits provided through private insurance, 
the Medicaid program under title XIX of the Social 
Security Act, the supplemental security income pro-
gram under title XVI of such Act, the beneficiary’s 
employment, and other sources. 
SEC. 3. ABLE ACCOUNTS. 
(a) ESTABLISHMENT.— 
(1) IN GENERAL.—Section 529 of the Internal 
Revenue Code of 1986 is amended by redesignating 
subsection (f) as subsection (g) and by inserting 
after subsection (e) the following new subsection: 
‘‘(f) ABLE ACCOUNTS.— 
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‘‘(1) GENERAL RULES.—For purposes of any 
other provision of law with respect to a qualified 
ABLE program and an ABLE account, except as 
otherwise provided in this subsection— 
‘‘(A) a qualified ABLE program and an 
ABLE account shall be treated in the same 
manner as a qualified tuition program and an 
account described in subsection (b)(1)(A)(ii), 
respectively, are treated, and 
‘‘(B) qualified disability expenses with re-
spect to a program or account described in sub-
paragraph (A) shall be treated in the same 
manner as qualified higher education expenses 
are treated. 
‘‘(2) QUALIFIED
ABLE
PROGRAM.—For pur-
poses of this subsection, the term ‘qualified ABLE 
program’ means a program established and main-
tained by a State or agency or instrumentality there-
of— 
‘‘(A) under which a person may make con-
tributions to an ABLE account which is estab-
lished for the purpose of meeting the qualified 
disability expenses of the designated beneficiary 
of the account, 
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‘‘(B) which meets the requirements of the 
preceding subsections of this section (as modi-
fied by this subsection), determined by sub-
stituting— 
‘‘(i) ‘qualified ABLE program’ for 
‘qualified tuition program’, and 
‘‘(ii) ‘ABLE account’ for ‘account’, 
and 
‘‘(C) which meets the other requirements 
of this subsection. 
‘‘(3) QUALIFIED
DISABILITY
EXPENSES.—For 
purposes of this subsection— 
‘‘(A) IN
GENERAL.—The term ‘qualified 
disability expenses’ means any expenses which 
are made for the benefit of an individual with 
a disability who is a designated beneficiary. 
‘‘(B) EXPENSES
INCLUDED.—The fol-
lowing expenses shall be qualified disability ex-
penses if such expenses are made for the benefit 
of an individual with a disability who is a des-
ignated beneficiary and are related to such dis-
ability: 
‘‘(i) EDUCATION.—Expenses for edu-
cation, including tuition for preschool thru 
post-secondary education, books, supplies, 
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and educational materials related to such 
education, tutors, and special education 
services. 
‘‘(ii) HOUSING.—Expenses for a pri-
mary residence, including rent, purchase of 
a primary residence or an interest in a pri-
mary residence, mortgage payments, real 
property taxes, and utility charges. 
‘‘(iii) 
TRANSPORTATION.—Expenses 
for transportation, including the use of 
mass transit, the purchase or modification 
of vehicles, and moving expenses. 
‘‘(iv) EMPLOYMENT
SUPPORT.—Ex-
penses related to obtaining and maintain-
ing 
employment, 
including 
job-related 
training, assistive technology, and personal 
assistance supports. 
‘‘(v) 
HEALTH, 
PREVENTION, 
AND 
WELLNESS.—Expenses 
for 
health 
and 
wellness, including premiums for health in-
surance, mental health, medical, vision, 
and dental expenses, habilitation and reha-
bilitation services, durable medical equip-
ment, therapy, respite care, long term serv-
ices and supports, nutritional management, 
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communication services and devices, adapt-
ive equipment, assistive technology, and 
personal assistance. 
‘‘(vi) MISCELLANEOUS
EXPENSES.— 
Financial management and administrative 
services; legal fees; expenses for oversight; 
monitoring; home improvements, and modi-
fications, maintenance and repairs, at pri-
mary residence; or funeral and burial ex-
penses. 
‘‘(vii) ASSISTIVE
TECHNOLOGY
AND 
PERSONAL SUPPORT SERVICES.—Expenses 
for assistive technology and personal sup-
port with respect to any item described in 
clauses (i) through (vi). 
‘‘(viii) 
OTHER
APPROVED
EX-
PENSES.—Any other expenses which are 
approved by the Secretary under regula-
tions and consistent with the purposes of 
this section. 
‘‘(C) INDIVIDUAL WITH A DISABILITY.— 
‘‘(i) IN
GENERAL.—Except as pro-
vided in clause (ii), an individual is an in-
dividual with a disability for a year if the 
individual (regardless of age)— 
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‘‘(I) has a medically determinable 
physical or mental impairment, which 
results in marked and severe func-
tional limitations, and which can be 
expected to result in death or which 
has lasted or can be expected to last 
for a continuous period of not less 
than 12 month, or 
‘‘(II) is blind. 
‘‘(ii) DISABILITY CERTIFICATION RE-
QUIRED.—An individual shall not be treat-
ed as an individual with a disability for a 
year unless the individual— 
‘‘(I) is receiving (or, for purposes 
of title XIX of the Social Security 
Act, is deemed to be, or treated as, re-
ceiving) benefits under the supple-
mental 
security 
income 
program 
under title XVI of such Act, or whose 
benefits under such program are sus-
pended other than by reason of mis-
conduct, 
‘‘(II) is receiving disability bene-
fits under title II of such Act, or 
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