2023 District of Columbia Code › Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title] › Chapter 49 - ABLE Program › § 47–4901. Definitions

§ 47–4901. Definitions.
For the purposes of this chapter, the term:
(1) “ABLE account” means an account established by an eligible individual, owned by the eligible individual, and maintained under a qualified ABLE program, as defined in the Federal ABLE Act.
(2) “ABLE Account Savings Agreement” means the terms, conditions, and provisions considered necessary or appropriate by the Chief Financial Officer, as set forth in regulations issued pursuant to this section, governing the deposits to and withdrawals from an ABLE account.
(3) “ABLE Program Trust” or “Trust” means the trust established in § 47-4902.
(4) “Chief Financial Officer” or “CFO” means the Chief Financial Officer of the District of Columbia, established by § 1-204.24a(a).
(5) “Designated beneficiary” means an eligible individual who has established an ABLE account and is the owner of the account, as defined in the Federal ABLE Act.
(6) “Eligible individual” means an individual who during the taxable year is entitled to benefits based on blindness or disability under Title II of the Social Security Act, approved August 14, 1935 (49 Stat. 620; 42 U.S.C. § 401 et seq.), or Title XVI of the Social Security Act, approved October 30, 1972 (86 Stat. 1465; 42 U.S.C. § 1381 et seq.), and such blindness or disability occurred before the date on which the individual attained 26 years of age, or a disability certification with respect to such individual is filed with the CFO for such taxable year, as defined in subsection (e)(1) of the Federal ABLE Act.
(7) “Federal ABLE Act” means the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014, approved December 19, 2014 (128 Stat. 4056; 26 U.S.C. § 529A).
(8) “Qualified disability expense” means expenses related to the eligible individual’s blindness or disability that are made for the benefit of an eligible individual who is the designated beneficiary, including expenses for:
(A) Education;
(B) Housing;
(C) Transportation;
(D) Employment training and support;
(E) Assistive technology and personal support services;
(F) Health, prevention and wellness;
(G) Financial management and administrative services;
(H) Legal fees;
(I) Expenses for oversight and monitoring;
(J) Funeral and burial expenses; and
(K) Other expenses that are consistent with the purposes of § 47-4902 and the Federal ABLE Act and approved by the CFO.
(Feb. 2, 2016, D.C. Law 21-61, § 2(b), 62 DCR 15281.)
Emergency Legislation
For temporary (90 days) addition of § 47-4811.01, concerning the ABLE Program Trust [see now § 47-4902], see § 2(c) of the ABLE Program Trust Establishment Emergency Act of 2015 (D.C. Act 21-161, Oct. 19, 2015, 62 DCR 13725).
For temporary (90 days) addition of this section, see § 2 of the ABLE Program Trust Establishment Congressional Review Emergency Act of 2016 (D.C. Act 21-279, Jan. 27, 2016, 63 DCR 1173).
Temporary Legislation
For temporary (225 days) addition of this section, see § 2 of the ABLE Program Trust Establishment Temporary Act of 2015 (D.C. Law 21-47, Jan. 9, 2016, 62 DCR 13993).