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Statutes Text

Article - Education




§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.



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