Support accounts for individuals with disabilities

224.55 Support accounts for individuals with disabilities. (1) DEFINITIONS. In this section: (a) “ABLE account” means an account established under an ABLE program. (b) “ABLE program” means a qualified ABLE program under section 529A of the Internal Revenue Code. (2) DEPARTMENT TO ESTABLISH ABLE PROGRAM. (a) Implementation directly or by agreement. The department shall implement and administer an ABLE program, either directly or by entering into a formal or informal agreement with another state, or with an entity representing an alliance of states, to establish an ABLE program or otherwise administer ABLE program services for the residents of this state.