§ 18-19c-01

(a) In this subtitle the following words have the meanings indicated. (b) 'ABLE account' means an account described under § 529A(e) of the Internal Revenue Code. (c) 'ABLE account contributor' means an individual who contributes money to an ABLE account described under § 529A(e) of the Internal Revenue Code. (d) 'ABLE account holder' means an individual who is the designated beneficiary of an account described under § 529A(e) of the Internal Revenue Code. (e) 'Designated beneficiary' means an individual described in § 529A(e) of the Internal Revenue Code. (f) 'Eligible individual' means an individual described in § 529A(e) of the Internal Revenue Code. (g) 'Maryland ABLE Program' means a qualified ABLE program described in § 529A(b) of the Internal Revenue Code. (h) 'Qualified disability expenses' means expenses described in § 529A(e) of the Internal Revenue Code.