### Question
What does ABLE account mean?


### Answer
**ABLE account** has the following meaning in *26 U.S.C. § 529A*:

> an account established by an eligible individual, owned by such eligible individual, and maintained under a qualified ABLE program

#### Citation:
  - *26 U.S.C. § 529A*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter F-Exempt Organizations > PART VIII-CERTAIN SAVINGS ENTITIES**

