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ABLE accounts - Tax benefit for people with disabilities | Internal Revenue Service
https://www.irs.gov/government-entities/federal-state-local-governments/able-accounts-tax-benefit-for-people-with-disabilities
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The Achieving a Better Life Experience (ABLE) Act permits a state to establish and maintain a new type of tax-advantaged savings program (under Section 529A of the Internal Revenue Code) for a qualified disabled person.
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