added by subsection (a), not later than 6 months 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 determining 
eligibility to receive, or the amount of, any assistance or 
benefit authorized by such provision to be provided to or 
for the benefit of such individual, any amount (including 
earnings thereon) in the ABLE account (within the mean-
ing of section 529A of the Internal Revenue Code of 1986) 
of such individual, and any distribution for qualified dis-
ability expenses (as defined in subsection (e)(5) of such sec-
tion) 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 supplemental secu-
rity income program under title XVI of the Social Security 
Act, a distribution for housing expenses (within the mean-
ing of such subsection) shall not be so disregarded, and in 
the case of such program, only the 1st $100,000 of the 
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amount (including such earnings) in such ABLE account 
shall be so disregarded. 
(b) SUSPENSION OF SSI BENEFITS DURING PERIODS 
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 ex-
cess resources of the individual attributable to an 
amount in the ABLE account (within the meaning of 
section 529A of the Internal Revenue Code of 1986) 
of the individual not disregarded under subsection (a) 
of this section. 
(2) NO IMPACT ON MEDICAID ELIGIBILITY.—An 
individual who would be receiving payment of such 
supplemental security income benefits but for the ap-
plication 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 payment of 
such benefits. 
(c) EFFECTIVE DATE.—This section shall take effect 
on the date of the enactment of this Act. 
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Union Calendar No. 456 
113TH CONGRESS 
2D SESSION 
H. R. 647 
[Report No. 113–614, Part I] 
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. 
NOVEMBER 12, 2014 
Reported from the Committee on Ways and Means with 
an amendment 
NOVEMBER 12, 2014 
The Committee on Energy and Commerce discharged; 
committed to the Committee of the Whole House on 
the State of the Union and ordered to be printed 
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