,,ib ,union ,calendar ,no4 #def #aacth ,,congress #b;d ,session ,h4 ,r4 #fdg ,report ,no4 #aac-fad1 ,part ,i ,,in ,,the ,,house ,,of ,,representatives ,february #ac1 #bjac ,mr4 ,crenshaw 7for himself1 ,mr4 ,van ,hollen1 ,mrs4 ,mc,morris ,rodgers1 ,mr4 ,sessions1 ,mr4 ,runyan1 ,mr4 ,mica1 ,ms4 ,tsongas1 ,mr4 ,coffman1 ,mr4 ,roe of ,tennessee1 ,mr4 ,cooper1 ,mr4 ,moran1 ,mr4 ,harper1 ,mr4 ,connolly1 ,mr4 ,sarbanes1 ,ms4 ,clarke1 ,mr4 ,larsen of ,washington1 ,mr4 ,gerlach1 ,mr4 ,larson of ,connecticut1 ,mr4 ,carson of ,indiana1 ,mr4 ,tonko1 ,mr4 ,cicilline1 ,mr4 ,ryan of ,ohio1 ,mr4 ,young of ,florida1 ,mr4 ,holt1 ,mrs4 ,capps1 ,mr4 ,bachus1 ,mr4 ,mc,govern1 ,ms4 ,bonamici1 ,mr4 ,matheson1 ,mr4 ,miller of ,florida1 ,mr4 ,nunnelee1 ,mr4 ,stivers1 ,mr4 ,womack1 ,ms4 ,herrera ,beutler1 ,mr4 ,johnson of ,ohio1 ,mrs4 ,davis of ,california1 ,mr4 ,courtney1 ,mr4 ,king of ,new ,york1 ,mrs4 ,hartzler1 ,mr4 ,mc,kinley1 ,mr4 ,smith of ,new ,jersey1 ,mr4 ,vela1 ,mr4 ,wolf1 ,mrs4 ,capito1 ,mr4 ,yarmuth1 ,ms4 ,brownley of ,california1 ,mr4 ,yoder1 ,mr4 ,rooney1 ,mr4 ,marchant1 ,mrs4 ,brooks of ,indiana1 ,ms4 ,norton1 ,mrs4 ,bachmann1 ,mr4 ,honda1 ,mr4 ,meehan1 ,mr4 ,benishek1 ,mr4 ,poe of ,texas1 ,mr4 ,welch1 ,mr4 ,walberg1 and ,mr4 ,deutch7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means1 and in addition to the ,committee on ,energy and ,commerce1 for a period to be subsequently determined by the ,speaker1 in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned ,november #ab1 #bjad ,additional sponsors3 ,ms4 ,ros-,lehtinen1 ,mr4 ,hastings of ,florida1 ,mr4 ,meadows1 ,mr4 ,schiff1 ,mr4 ,capuano1 ,ms4 ,duckworth1 ,mr4 ,webster of ,florida1 ,mr4 ,keating1 ,mr4 ,barletta1 ,mr4 ,himes1 ,mr4 ,langevin1 ,mr4 ,payne1 ,mr4 ,diaz-,balart1 ,mr4 ,hanna1 ,ms4 ,pingree of ,maine1 ,mr4 ,posey1 ,mr4 ,brady of ,pennsylvania1 ,mr4 ,clay1 ,mr4 ,loebsack1 ,mr4 ,markey1 ,mrs4 ,roby1 ,ms4 ,de,lauro1 ,mr4 ,price of ,north ,carolina1 ,mr4 ,michaud1 ,mr4 ,cohen1 ,mr4 ,lipinski1 ,mr4 ,kennedy1 ,ms4 ,brown of ,florida1 ,mr4 ,castro of ,texas1 ,ms4 ,eddie ,bernice ,johnson of ,texas1 ,mr4 ,messer1 ,mr4 ,wenstrup1 ,mr4 ,carney1 ,mr4 ,mc,caul1 ,mr4 ,pearce1 ,mr4 ,gallego1 ,mr4 ,crdenas1 ,mr4 ,bucshon1 ,mr4 ,yoho1 ,ms4 ,lofgren1 ,mrs4 ,mc,carthy of ,new ,york1 ,mr4 ,massie1 ,mr4 ,al ,green of ,texas1 ,mr4 ,barber1 ,mr4 ,chabot1 ,mr4 ,pocan1 ,mr4 ,gardner1 ,mr4 ,tierney1 ,mr4 ,o',rourke1 ,mr4 ,culberson1 ,ms4 ,castor of ,florida1 ,mr4 ,graves of ,missouri1 ,mr4 ,veasey1 ,mr4 ,hall1 ,ms4 ,wasserman ,schultz1 ,mr4 ,crawford1 ,mr4 ,delaney1 ,mrs4 ,blackburn1 ,mr4 ,young of ,alaska1 ,mr4 ,turner1 ,mr4 ,richmond1 ,mr4 ,lynch1 ,mr4 ,cole1 ,mr4 ,lowenthal1 ,mr4 ,thompson of ,california1 ,mr4 ,goodlatte1 ,mr4 ,wilson of ,south ,carolina1 ,mr4 ,kline1 ,mrs4 ,noem1 ,mr4 ,andrews1 ,mr4 ,fitzpatrick1 ,mr4 ,stutzman1 ,mr4 ,fincher1 ,mr4 ,bentivolio1 ,ms4 ,moore1 ,ms4 ,schakowsky1 ,mr4 ,ruppersberger1 ,mr4 ,hultgren1 ,ms4 ,esty1 ,mr4 ,butterfield1 ,mr4 ,latta1 ,mr4 ,calvert1 ,mr4 ,cummings1 ,mr4 ,rahall1 ,mr4 ,gibson1 ,mr4 ,rogers of ,alabama1 ,ms4 ,kuster1 ,mr4 ,braley of ,iowa1 ,mr4 ,luetkemeyer1 ,ms4 ,del,bene1 ,mr4 ,peters of ,michigan1 ,mr4 ,perlmutter1 ,mr4 ,duffy1 ,mr4 ,murphy of ,pennsylvania1 ,ms4 ,frankel of ,florida1 ,mr4 ,schneider1 ,mr4 ,cotton1 ,mr4 ,rogers of ,kentucky1 ,ms4 ,shea-,porter1 ,mr4 ,ribble1 ,mrs4 ,lowey1 ,mr4 ,gibbs1 ,ms4 ,mc,collum1 ,mr4 ,pallone1 ,mr4 ,ben ,ray ,lujn of ,new ,mexico1 ,mr4 ,paulsen1 ,mrs4 ,beatty1 ,mr4 ,bonner1 ,mr4 ,sires1 ,mr4 ,rodney ,davis of ,illinois1 ,mr4 ,huizenga of ,michigan1 ,mr4 ,cuellar1 ,mr4 ,salmon1 ,ms4 ,edwards1 ,mr4 ,cassidy1 ,mr4 ,southerland1 ,mr4 ,walz1 ,mr4 ,nadler1 ,mr4 ,doyle1 ,mr4 ,blumenauer1 ,mrs4 ,carolyn ,b4 ,maloney of ,new ,york1 ,ms4 ,speier1 ,mr4 ,doggett1 ,ms4 ,michelle ,lujan ,grisham of ,new ,mexico1 ,mr4 ,schock1 ,ms4 ,roybal-,allard1 ,mr4 ,bilirakis1 ,mr4 ,latham1 ,mr4 ,wittman1 ,mr4 ,de,fazio1 ,mr4 ,griffin of ,arkansas1 ,mrs4 ,ellmers1 ,mr4 ,rothfus1 ,mr4 ,sensenbrenner1 ,ms4 ,waters1 ,ms4 ,kaptur1 ,mr4 ,thompson of ,pennsylvania1 ,mr4 ,jones1 ,mr4 ,lance1 ,mr4 ,mc,intyre1 ,mr4 ,forbes1 ,mr4 ,owens1 ,mr4 ,amodei1 ,mr4 ,barr1 ,ms4 ,titus1 ,mr4 ,palazzo1 ,mr4 ,griffith of ,virginia1 ,mr4 ,schweikert1 ,ms4 ,wilson of ,florida1 ,mr4 ,david ,scott of ,georgia1 ,mr4 ,rokita1 ,mr4 ,nugent1 ,mr4 ,polis1 ,mr4 ,ross1 ,mr4 ,rigell1 ,mr4 ,walden1 ,mr4 ,dent1 ,mr4 ,grayson1 ,mr4 ,la,malfa1 ,mr4 ,bishop of ,utah1 ,mr4 ,buchanan1 ,mr4 ,bishop of ,georgia1 ,mrs4 ,kirkpatrick1 ,mr4 ,carter1 ,ms4 ,sewell of ,alabama1 ,mr4 ,whitfield1 ,mr4 ,smith of ,texas1 ,mr4 ,holding1 ,mr4 ,fortenberry1 ,mr4 ,neugebauer1 ,mr4 ,simpson1 ,mr4 ,terry1 ,mr4 ,de,santis1 ,mr4 ,radel1 ,mr4 ,pittenger1 ,mr4 ,farenthold1 ,mr4 ,pascrell1 ,mrs4 ,miller of ,michigan1 ,mr4 ,johnson of ,georgia1 ,ms4 ,fudge1 ,mr4 ,mc,dermott1 ,mr4 ,neal1 ,ms4 ,granger1 ,mr4 ,bishop of ,new ,york1 ,mr4 ,franks of ,arizona1 ,mr4 ,cleaver1 ,mr4 ,meeks1 ,mr4 ,lewis1 ,mr4 ,joyce1 ,mr4 ,coble1 ,mr4 ,visclosky1 ,mr4 ,horsford1 ,mr4 ,farr1 ,mr4 ,vargas1 ,ms4 ,lee of ,california1 ,mr4 ,cramer1 ,mr4 ,kinzinger of ,illinois1 ,mr4 ,peterson1 ,ms4 ,eshoo1 ,mr4 ,peters of ,california1 ,mr4 ,nunes1 ,mr4 ,maffei1 ,mr4 ,bera of ,california1 ,mr4 ,huffman1 ,ms4 ,linda ,t4 ,snchez of ,california1 ,ms4 ,sinema1 ,mr4 ,rice of ,south ,carolina1 ,mr4 ,ellison1 ,mr4 ,murphy of ,florida1 ,mr4 ,cook1 ,mr4 ,jeffries1 ,ms4 ,hahn1 ,mr4 ,nolan1 ,mr4 ,takano1 ,mr4 ,ruiz1 ,mr4 ,schrader1 ,mr4 ,guthrie1 ,mr4 ,hudson1 ,mr4 ,long1 ,mr4 ,tipton1 ,mr4 ,engel1 ,ms4 ,bass1 ,mr4 ,garcia1 ,mr4 ,enyart1 ,mr4 ,sherman1 ,mr4 ,serrano1 ,mr4 ,olson1 ,mr4 ,jordan1 ,mr4 ,heck of ,nevada1 ,mrs4 ,walorski1 ,mr4 ,broun of ,georgia1 ,mr4 ,gingrey of ,georgia1 ,mr4 ,royce1 ,mr4 ,mc,henry1 ,mr4 ,conaway1 ,mr4 ,conyers1 ,mrs4 ,wagner1 ,mr4 ,fleming1 ,mr4 ,grimm1 ,mr4 ,stockman1 ,mr4 ,israel1 ,mr4 ,lo,biondo1 ,mr4 ,hinojosa1 ,mr4 ,mulvaney1 ,mr4 ,austin ,scott of ,georgia1 ,mr4 ,collins of ,georgia1 ,ms4 ,jackson ,lee1 ,mr4 ,daines1 ,mrs4 ,napolitano1 ,mr4 ,burgess1 ,mr4 ,thornberry1 ,mr4 ,shimkus1 ,mr4 ,gene ,green of ,texas1 ,mr4 ,mc,nerney1 ,mr4 ,garamendi1 ,mr4 ,hurt1 ,mr4 ,heck of ,washington1 ,mr4 ,cartwright1 ,ms4 ,chu1 ,mr4 ,kildee1 ,mr4 ,westmoreland1 ,mr4 ,kilmer1 ,mrs4 ,bustos1 ,mr4 ,kind1 ,mrs4 ,negrete ,mc,leod1 ,ms4 ,loretta ,sanchez of ,california1 ,mr4 ,pompeo1 ,mr4 ,marino1 ,ms4 ,matsui1 ,ms4 ,schwartz1 ,mr4 ,crowley1 ,mr4 ,swalwell of ,california1 ,ms4 ,meng1 ,mr4 ,sean ,patrick ,maloney of ,new ,york1 ,ms4 ,velzquez1 ,mr4 ,valadao1 ,mr4 ,costa1 ,mr4 ,hastings of ,washington1 ,ms4 ,clark of ,massachusetts1 ,mr4 ,rush1 ,ms4 ,jenkins1 ,mr4 ,danny ,k4 ,davis of ,illinois1 ,mr4 ,mc,allister1 ,mr4 ,roskam1 ,mr4 ,higgins1 ,mr4 ,scalise1 ,mr4 ,gutirrez1 ,mr4 ,byrne1 ,mr4 ,sam ,johnson of ,texas1 ,mr4 ,quigley1 ,mr4 ,kelly of ,pennsylvania1 ,mr4 ,reichert1 ,mrs4 ,black1 ,mr4 ,young of ,indiana1 ,mr4 ,pierluisi1 ,mr4 ,hunter1 ,mr4 ,des,jarlais1 ,mr4 ,tiberi1 ,mr4 ,frelinghuysen1 ,ms4 ,gabbard1 ,mr4 ,hensarling1 ,ms4 ,slaughter1 ,mr4 ,renacci1 ,mr4 ,gosar1 ,mr4 ,rangel1 ,mr4 ,flores1 ,mr4 ,fattah1 ,mr4 ,harris1 ,mr4 ,duncan of ,tennessee1 ,mr4 ,upton1 ,mr4 ,sablan1 ,mr4 ,mc,keon1 ,mr4 ,williams1 ,mr4 ,denham1 ,mr4 ,fleischmann1 ,mr4 ,brady of ,texas1 ,mr4 ,price of ,georgia1 ,mr4 ,mc,clintock1 ,mr4 ,barton1 ,mr4 ,reed1 ,mr4 ,jolly1 and ,mr4 ,boustany ,november #ab1 #bjad ,reported from the ,committee on ,ways and ,means with an amendment ,strike out all after the enacting clause and insert the part printed in italic ,november #ab1 #bjad ,the ,committee on ,energy and ,commerce discharged2 committed to the ,committee of the ,whole ,house on the ,state of the ,union and ordered to be printed ,for text of introduced bill1 see copy of bill as introduced on ,february #ac1 #bjac ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to provide for the tax treatment of ,,able accounts established under ,state programs for the care of family members with disabilities1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,achieving a ,better ,life ,experience ,act of #bjad or the ,,able ,act of #bjad4 #b4 ,purposes ,the purposes of this ,act are as follows3 7#a7 ,to encourage and assist individuals and families in saving private funds for the purpose of supporting individuals with disabilities to maintain health1 independence1 and quality of life4 7#b7 ,to provide secure funding for disability-related expenses on behalf of designated beneficiaries with disabilities that will supplement1 but not supplant1 benefits provided through private insurance1 the ,medicaid program under title ,,xix of the ,social ,security ,act1 the supplemental security income program under title ,,xvi of such ,act1 the beneficiary's employment1 and other sources4 #c4 ,qualified ,,able programs 7a7 ,in general ,subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after section #ebi the following new section3 #ebi;,a4 ,qualified ,,able programs 7a7 ,general rule ,a qualified ,,able program shall be exempt from taxation under this subtitle4 ,notwithstanding the preceding sentence1 such program shall be subject to the taxes imposed by section #eaa 7relating to imposition of tax on unrelated business income of charitable organizations74 7b7 ,qualified ,,able program ,for purposes of this section-- 7#a7 ,in general ,the term qualified ,,able program means a program established and maintained by a ,state1 or agency or instrumentality thereof-- 7,a7 under which a person may make contributions for a taxable year1 for the benefit of an individual who is an eligible individual for such taxable year1 to an ,,able account which is established for the purpose of meeting the qualified disability expenses of the designated beneficiary of the account1 7,b7 which limits a designated beneficiary to #a ,,able account for purposes of this section1 7,c7 which allows for the establishment of an ,,able account only for a beneficiary who is a resident of such ,state or a resident of a contracting ,state1 and 7,d7 which meets the other requirements of this section4 7#b7 ,cash contributions ,a program shall not be treated as a qualified ,,able program unless it provides that no contribution will be accepted-- 7,a7 unless it is in cash1 or 7,b7 except in the case of contributions under subsection 7c77#a77;,c71 if such contribution to an ,,able account would result in aggregate contributions from all contributors to the ,,able account for the taxable year exceeding the amount in effect under section #bejc7;b7 for the calendar year in which the taxable year begins4 ,for purposes of this paragraph1 rules similar to the rules of section #djh7;d77#d7 7determined without regard to subparagraph 7,b7 thereof7 shall apply4 7#c7 ,separate accounting ,a program shall not be treated as a qualified ,,able program unless it provides separate accounting for each designated beneficiary4 7#d7 ,no investment direction ,a program shall not be treated as a qualified ,,able program unless it provides that any contributor to1 or designated beneficiary under1 such program may not directly or indirectly direct the investment of any contributions to the program 7or any earnings thereon74 7#e7 ,no pledging of interest as security ,a program shall not be treated as a qualified ,,able program if it allows any interest in the program or any portion thereof to be used as security for a loan4 7#f7 ,prohibition on excess contributions ,a program shall not be treated as a qualified ,,able program unless it provides adequate safeguards to prevent aggregate contributions on behalf of a designated beneficiary in excess of the limit established by the ,state under section #ebi7;b77#f74 ,for purposes of the preceding sentence1 aggregate contributions include contributions under any prior qualified ,,able program of any ,state or agency or instrumentality thereof4 7c7 ,tax treatment 7#a7 ,distributions 7,a7 ,in general ,any distribution under a qualified ,,able program shall be includible in the gross income of the distributee in the manner as provided under section #gb to the extent not excluded from gross income under any other provision of this chapter4 7,b7 ,distributions for qualified disability expenses ,for purposes of this paragraph1 if distributions from a qualified ,,able program-- 7i7 do not exceed the qualified disability expenses of the designated beneficiary1 no amount shall be includible in gross income1 and 7ii7 in any other case1 the amount otherwise includible in gross income shall be reduced by an amount which bears the same ratio to such amount as such expenses bear to such distributions4 7,c7 ,change in beneficiaries or programs 7i7 ,rollovers from ,,able accounts ,subparagraph 7,a7 shall not apply to any amount paid or distributed from an ,,able account to the extent that the amount received is paid1 not later than the #fjth day after the date of such payment or distribution1 into another ,,able account for the benefit of the same beneficiary or an eligible individual who is a family member of the beneficiary4 7ii7 ,change in designated beneficiaries ,any change in the designated beneficiary of an interest in a qualified ,,able program during a taxable year shall not be treated as a distribution for purposes of subparagraph 7,a7 if the new beneficiary is an eligible individual for such taxable year and a member of the family of the former beneficiary4 7iii7 ,limitation on certain rollovers ,clause 7i7 shall not apply to any transfer if such transfer occurs within #ab months from the date of a previous transfer to any qualified ,,able program for the benefit of the designated beneficiary4 7,d7 ,operating rules ,for purposes of applying section #gb-- 7i7 except to the extent provided by the ,secretary1 all distributions during a taxable year shall be treated as one distribution1 and 7ii7 except to the extent provided by the ,secretary1 the value of the contract1 income on the contract1 and investment in the contract shall be computed as of the close of the calendar year in which the taxable year begins4 7#b7 ,gift tax rules ,for purposes of chapters #ab and #ac-- 7,a7 ,contributions ,any contribution to a qualified ,,able program on behalf of any designated beneficiary-- 7i7 shall be treated as a completed gift to such beneficiary which is not a future interest in property1 and 7ii7 shall not be treated as a qualified transfer under section #bejc7;e74 7,b7 ,treatment of distributions ,except as provided in subparagraph 7,c71 in no event shall a distribution from a qualified ,,able program be treated as a taxable gift4 7,c7 ,treatment of designation of new beneficiary ,the taxes imposed by chapters #ab and #ac shall apply to a transfer by reason of a change in the designated beneficiary under the program 7or a contribution under paragraph 7#a77;,c7 to the ,,able account of a new beneficiary7 during any taxable year unless1 as of the beginning of such taxable year1 the new beneficiary is both an eligible individual for such taxable year and a member of the family of the former beneficiary4 7#c7 ,additional tax for distributions not used for disability expenses 7,a7 ,in general ,the tax imposed by this chapter for any taxable year on any taxpayer who receives a distribution from a qualified ,,able program which is includible in gross income shall be increased by #aj percent of the amount which is so includible4 7,b7 ,exception ,subparagraph 7,a7 shall not apply if the payment or distribution is made to a beneficiary 7or to the estate of the designated beneficiary7 on or after the death of the designated beneficiary4 7,c7 ,contributions returned before certain date ,subparagraph 7,a7 shall not apply to the distribution of any contribution made during a taxable year on behalf of the designated beneficiary if-- 7i7 such distribution is received on or before the day prescribed by law 7including extensions of time7 for filing such designated beneficiary's return for such taxable year1 and 7ii7 such distribution is accompanied by the amount of net income attributable to such excess contribution4 ,any net income described in clause 7ii7 shall be included in gross income for the taxable year in which such excess contribution was made4 7#d7 ,loss of ,,able account treatment ,if1 during any taxable year of an eligible individual for whose benefit any ,,able account is established1 more than #a ,,able account for the benefit of the eligible individual exists at the same time1 each such ,,able account other than the earliest established ,,able account shall not be treated as an ,,able account as of the first day of such taxable year4 7d7 ,reports 7#a7 ,in general ,each officer or employee having control of the qualified ,,able program or their designee shall make such reports regarding such program to the ,secretary and to designated beneficiaries with respect to contributions1 distributions1 the return of excess contributions1 and such other matters as the ,secretary may require4 7#b7 ,certain aggregated information ,for research purposes1 the ,secretary shall make available to the public reports containing aggregate information1 by diagnosis and other relevant characteristics1 on contributions and distributions from the qualified ,,able program4 ,in carrying out the preceding sentence an item may not be made available to the public if such item can be associated with1 or otherwise identify1 directly or indirectly1 a particular individual4 7#c7 ,notice of establishment of ,,able account ,the trustee of an ,,able account shall submit a notice to the ,secretary upon the establishment of the ,,able account4 ,such notice shall contain the name and ,state of residence of the beneficiary and such other information as the ,secretary may require4 7#d7 ,electronic distribution statements ,for purposes of section #d of the ,achieving a ,better ,life ,experience ,act of #bjad1 ,states shall submit electronically on a monthly basis to the ,commissioner of ,social ,security1 in the manner specified by the ,commissioner1 statements on relevant distributions and account balances from all ,,able accounts4 7#e7 ,requirements ,the reports and notices required by paragraphs 7#a71 7#b71 and 7#c7 shall be filed at such time and in such manner and furnished to such individuals at such time and in such manner as may be required by the ,secretary4 7e7 ,other definitions and special rules ,for purposes of this section-- 7#a7 ,eligible individual 7,a7 ,in general ,an individual is an eligible individual for a taxable year if during such taxable year-- 7i7 a disability certification with respect to such individual is filed with the ,secretary for such taxable year1 or 7ii7 the individual has been determined for purposes of section #bbc or #afad of the ,social ,security ,act 7#db ,u4,s4,c4 #dba1 #achb;c7 to meet the criteria of subparagraph 7,b7 for such taxable year4 7,b7 ,criteria ,an individual meets the criteria of this subparagraph for a taxable year if-- 7i7 in the case of an individual who has not attained age #ai as of the close of the taxable year1 the individual is either blind 7within the meaning of section #afad7;a77#b7 of the ,social ,security ,act 7#db ,u4,s4,c4 #achb;c7a77#b777 or disabled within the meaning of section #afad7;a77#c77;,c7 of such ,act 7#db ,u4,s4,c4 #achb;c7a77#c77;,c771 or 7ii7 the individual-- 7,i7 is either blind 7within the meaning of section #afad7;a77#b7 of such ,act 7#db ,u4,s4,c4 #achb;c7a77#b777 or disabled within the meaning of section #afad7;a77#c77;,a7 of such ,act1 and 7,,ii7 such blindness or disability occurred before the date on which the individual attained age #bf4 7#b7 ,disability certification 7,a7 ,in general ,the term disability certification means1 with respect to an eligible individual1 a certification to the satisfaction of the ,secretary by the eligible individual or the parent or guardian of the eligible individual that-- 7i7 the individual meets the criteria described in paragraph 7#a77;,b71 and 7ii7 includes a copy of the individual's diagnosis relating to the individual's relevant impairment or impairments1 signed by a physician meeting the criteria of section #ahfa7r77#a7 of the ,social ,security ,act4 7,b7 ,restriction on use of certification ,no inference may be drawn from a disability certification for purposes of establishing eligibility for benefits under title ,,ii1 ,,xvi1 or ,,xix of the ,social ,security ,act4 7#c7 ,designated beneficiary ,the term designated beneficiary in connection with an ,,able account established under a qualified ,,able program means-- 7,a7 the eligible individual designated at the commencement of participation in the qualified ,,able program as the beneficiary of amounts paid 7or to be paid7 to the program1 and 7,b7 in the case of a change in beneficiaries described in subparagraph 7,c77ii7 of subsection 7c77#a71 the individual who is the new beneficiary4 7#d7 ,member of family ,the term member of the family means1 with respect to any designated beneficiary1 an individual who bears a relationship to such beneficiary which is described in subparagraph section #aeb7;d77#b77;,b74 ,for purposes of the preceding sentence1 a rule similar to the rule of section #aeb7;f77#a77;,b7 shall apply4 7#e7 ,qualified disability expenses ,the term qualified disability expenses means any expenses related to the eligible individual's blindness or disability which are made for the benefit of an eligible individual who is the designated beneficiary1 including the following expenses3 education1 housing1 transportation1 employment training and support1 assistive technology and personal support services1 health1 prevention and wellness1 financial management and administrative services1 legal fees1 expenses for oversight and monitoring1 funeral and burial expenses1 and other expenses1 which are approved by the ,secretary under regulations and consistent with the purposes of this section4 7#f7 ,,able account ,the term ,,able account means an account established and maintained under a qualified ,,able program4 7#g7 ,contracting ,state ,the term contracting ,state means 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 program4 7f7 ,transfer to ,state ,subject to any outstanding payments due for qualified disability expenses1 in the case that the designated beneficiary dies1 all amounts remaining in the qualified ,,able account not in excess of the amount equal to the total medical assistance paid for the designated beneficiary after the establishment of the account1 net of any premiums paid from the account or paid by or on behalf of the beneficiary to a ,medicaid ,buy-,in program1 under any ,state ,medicaid plan established under title ,,xix of the ,social ,security ,act shall be distributed to such ,state upon filing of a claim for payment by such ,state4 ,for purposes of this paragraph1 the ,state shall be a creditor of an ,,able account and not a beneficiary4 ,subsection 7c77#c7 shall not apply to a distribution under the preceding sentence4 7g7 ,regulations ,the ,secretary shall prescribe such regulations or other guidance as the ,secretary determines necessary or appropriate to carry out the purposes of this section1 including regulations-- 7#a7 to enforce the #a ,,able account per eligible individual limit1 7#b7 providing for the information required to be presented to open an ,,able account1 7#c7 to generally define qualified disability expenses1 7#d7 developed in consultation with the ,commissioner of ,social ,security1 relating to disability certifications and determinations of disability1 including those conditions deemed to meet the requirements of subsection 7e77#a77;,b77ii71 7#e7 to prevent fraud and abuse with respect to amounts claimed as qualified disability expenses1 7#f7 under chapters #aa1 #ab1 and #ac of this title1 and 7#g7 to allow for transfers from one ,,able account to another ,,able account in cases in which there is a change in the ,state of residence of an eligible individual4 4 7b7 ,tax on excess contributions 7#a7 ,in general ,subsection 7a7 of section #digc of the ,internal ,revenue ,code of #aihf 7relating to tax on excess contributions to certain tax-favored accounts and annuities7 is amended by striking or at the end of paragraph 7#d71 by inserting or at the end of paragraph 7#e71 and by inserting after paragraph 7#e7 the following new paragraph3 7#f7 an ,,able account 7within the meaning of section #ebi;,a71 4 7#b7 ,excess contribution ,section #digc of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7h7 ,excess contributions to ,,able account ,for purposes of this section-- 7#a7 ,in general ,in the case of an ,,able account 7within the meaning of section #ebi;,a71 the term excess contributions means the amount by which the amount contributed for the taxable year to such account 7other than contributions under section #ebi;,a7c77#a77;,c77 exceeds the contribution limit under section #ebi;,a7b77#b77;,b74 7#b7 ,special rule ,for purposes of this subsection1 any contribution which is distributed out of the ,,able account in a distribution to which the last sentence of section #ebi;,a7b77#b7 applies shall be treated as an amount not contributed4 4 7c7 ,penalty for failure to file reports ,section #ffic7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of subparagraph 7,d71 by redesignating subparagraph 7,e7 as subparagraph 7,f71 and by inserting after subparagraph 7,d7 the following3 7,e7 section #ebi;,a7d7 7relating to qualified ,,able programs71 and 4 7d7 ,conforming amendments 7#a7 ,section #bf7;b77#b7 of the ,internal ,revenue ,code of #aihf is amended by striking and at the end of subparagraph 7,w71 by striking the period at the end of subparagraph 7,x7 and inserting 1 and1 and by inserting after subparagraph 7,x7 the following3 7,y7 section #ebi;,a7c77#c77;,a7 7relating to additional tax on ,,able account distributions not used for qualified disability expenses74 4 7#b7 ,the heading for part ,,viii of subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf is amended by striking ,higher ,education and inserting ,certain4 7#c7 ,the item in the table of parts for subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf relating to part ,,viii is amended to read as follows3 ,part ,,viii4 ,certain ,savings ,entities4 4 7#d7 ,the table of sections for part ,,viii of subchapter ,f of chapter #a of the ,internal ,revenue ,code of #aihf is amended by inserting after the item relating to section #ebi the following new item3 ,sec4 #ebi;,a4 ,qualified ,,able programs4 4 7e7 ,effective date 7#a7 ,in general ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjad4 7#b7 ,regulations ,the ,secretary of the ,treasury 7or the ,secretary's designee7 shall promulgate the regulations or other guidance required under section #ebi;,a7g7 of the ,internal ,revenue ,code of #aihf1 as added by subsection 7a71 not later than #f months after the date of the enactment of this ,act4 #d4 ,treatment of ,,able accounts under certain ,federal programs 7a7 ,account funds disregarded for purposes of certain other means-,tested ,federal programs ,notwithstanding any other provision of ,federal law that requires consideration of #a or more financial circumstances of an individual1 for the purpose of determining eligibility to receive1 or the amount of1 any assistance or benefit authorized by such provision to be provided to or for the benefit of such individual1 any amount 7including earnings thereon7 in the ,,able account 7within the meaning of section #ebi;,a of the ,internal ,revenue ,code of #aihf7 of such individual1 and any distribution for qualified disability expenses 7as defined in subsection 7e77#e7 of such section7 shall be disregarded for such purpose with respect to any period during which such individual maintains1 makes contributions to1 or receives distributions from such ,,able account1 except that1 in the case of the supplemental security income program under title ,,xvi of the ,social ,security ,act1 a distribution for housing expenses 7within the meaning of such subsection7 shall not be so disregarded1 and in the case of such program1 only the #ast #ajj1jjj of the amount 7including such earnings7 in such ,,able account shall be so disregarded4 7b7 ,suspension of ,,ssi benefits during periods of excessive account funds 7#a7 ,in general ,the benefits of an individual under the supplemental security income program under title ,,xvi of the ,social ,security ,act shall not be terminated1 but shall be suspended1 by reason of excess resources of the individual attributable to an amount in the ,,able account 7within the meaning of section #ebi;,a of the ,internal ,revenue ,code of #aihf7 of the individual not disregarded under subsection 7a7 of this section4 7#b7 ,no impact on ,medicaid eligibility ,an individual who would be receiving payment of such supplemental security income benefits but for the application of the previous sentence shall be treated for purposes of title ,,xix of the ,social ,security ,act as if the individual continued to be receiving payment of such benefits4 7c7 ,effective date ,this section shall take effect on the date of the enactment of this ,act4 ,november #ab1 #bjad ,reported from the ,committee on ,ways and ,means with an amendment ,november #ab1 #bjad ,the ,committee on ,energy and ,commerce discharged2 committed to the ,committee of the ,whole ,house on the ,state of the ,union and ordered to be printed