§ 18-19C-01
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/md/education/18-19c-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
§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.