SB0452Enacted

Amends TCA Section 71-4-803 and Section 71-4-806.

Tennessee SB0452 amends the Achieving a Better Life Experience (ABLE) program by removing the limitation that earnings from ABLE accounts can only be used for education expenses. The bill affects eligible individuals with disabilities by broadening the scope of expenditures allowed from their ABLE accounts. Additionally, it aligns the definitions of "eligible individual" and "disability certification" with those in the federal Internal Revenue Code, ensuring consistency in eligibility criteria.

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Overview

Tennessee SB0452 amends the Achieving a Better Life Experience (ABLE) program by removing the limitation that earnings from ABLE accounts can only be used for education expenses. The bill affects eligible individuals with disabilities by broadening the scope of expenditures allowed from their ABLE accounts. Additionally, it aligns the definitions of "eligible individual" and "disability certification" with those in the federal Internal Revenue Code, ensuring consistency in eligibility criteria.

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Sponsor

Massey, Becky

Details
Session

114th General Assembly

Introduced

January 29, 2025

Last Action

May 8, 2025

Comp. became Pub. Ch. 340

Subjects
Treasurer, StateEducationWelfare

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