### Question
What does contracting State mean?


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

> a State without a qualified ABLE program which has entered into a contract with a State with a qualified ABLE program to provide residents of the contracting State access to 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**

