§18–19C–04.

    (a)    (1)    An eligible individual may participate in and benefit from the Maryland ABLE Program.

        (2)    An ABLE account may be established only for an eligible individual by:

            (i)    The eligible individual;

            (ii)    A person selected by the eligible individual; or

            (iii)    Subject to paragraph (3) of this subsection and except as provided in paragraph (4) of this subsection, if an eligible individual, whether a minor or an adult, is unable to establish an ABLE account:

                1.    The eligible individual’s agent under a power of attorney; or

                2.    If the eligible individual does not have a power of attorney, in the following order, the eligible individual’s:

                A.    Conservator or legal guardian;

                B.    Spouse;

                C.    Parent;

                D.    Sibling;

                E.    Grandparent; or

                F.    Representative payee appointed for the eligible individual by the Social Security Administration.

        (3)    The Board may accept a certification made under the penalties of perjury from the person seeking to establish an ABLE account that indicates:

            (i)    The basis of the person’s authority to establish the ABLE account; and

            (ii)    There is no other person with a higher priority to establish the ABLE account under paragraph (2)(iii) of this subsection.

        (4)    The following individuals may not establish an ABLE account on behalf of an eligible individual:

            (i)    A minor;

            (ii)    An individual against whom the eligible individual has obtained a peace or protective order;

            (iii)    An individual who has been held civilly or criminally liable for financial exploitation under Title 13, Subtitle 6 of the Estates and Trusts Article; or

            (iv)    An individual who is the subject of a civil or criminal order prohibiting contact with the eligible individual.

    (b)    Subject to the provisions of § 529A of the Internal Revenue Code, distributions shall be requested by the designated beneficiary or the person authorized to establish the ABLE account under subsection (a) of this section.

    (c)    The Board may adopt regulations to carry out this section.