,,ii  #aac? ,,congress  #a/ ,session    
,s4 #cac  ,,9 ,,! ,,s5ate ,,( ,,!       
,,unit$ ,,/ates  ,febru>y #ac1 #bjac    
,mr4 ,casey 7= himself1 ,mr4 ,burr1 ,mr4
 ,h>k91 ,mr4 ,c>d91 ,mr4 ,rubio1 ,mr4   
,frank51 ,mr4 ,moran1 ,mr4 ,re$1 ,mr4   
,leahy1 ,mrs4 ,box]1 ,mr4 ,br[n1 ,mr4   
,s&]s1 ,mr4 ,blum5?al1 ,ms4 ,baldw91    
,mr4 ,blunt1 ,mr4 ,coons1 ,mr4 ,johanns1
 & ,mrs4 ,gillibr&7 introduc$ ! foll[+  
bill2 :i* 0 read twice & ref]r$ to !    
,committee on ,f9ance  ,a ,,bill  ,to   
am5d ! ,int]nal ,rev5ue ,code ( #aihf to
 provide = ! tax treatm5t ( ,,able      
acc\nts e/abli%$ "u ,/ate programs = !  
c>e ( family memb]s ) disabilities1 & = 
o!r purposes4  #a4 ,%ort title ,?is ,act
 may be cit$ z ! ,a*iev+ a ,bett] ,life 
,exp]i5ce ,act ( #bjac or ! ,,able ,act 
( #bjac4  #b4 ,purposes ,! purposes (   
?is ,act are z foll[s3  7#a7 ,to        
enc\rage & assi/ individuals & families 
9 sav+ private funds = ! purpose (      
support+ individuals ) disabilities to  
ma9ta9 heal?1 indep5d5ce1 & quality (   

life4  7#b7 ,to provide secure fund+ =  
disability-relat$ exp5ses on behalf (   
designat$ b5efici>ies ) disabilities t w
 supplem5t1 b n supplant1 b5efits       
provid$ ?r\gh private insurance1 !      
,m$icaid program "u title ,,xix ( !     
,social ,security ,act1 ! supplem5tal   
security income program "u title ,,xvi (
 su* ,act1 ! b5efici>y's employm5t1 &   
o!r s\rces4  #c4 ,,able ,acc\nts  7a7   
,e/abli%m5t  7#a7 ,9 g5]al ,section #ebi
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$ by r$esignat+ subsection 7f7 z    
subsection 7g7 & by ins]t+ aft]         
subsection 7e7 ! foll[+ new subsection3 
7f7 ,,able ,acc\nts  7#a7 ,g5]al rules  
,= purposes ( any o!r provision ( law ) 
respect to a qualifi$ ,,able program &  
an ,,able acc\nt1 except z o!rwise      
provid$ 9 ?is subsection--  7,a7 a      
qualifi$ ,,able program & an ,,able     
acc\nt %all be treat$ 9 ! same mann] z a
 qualifi$ tuition program & an acc\nt   
describ$ 9 subsection 7b77#a77;,a77ii71 
respectively1 are treat$1  7,b7 qualifi$

 disability exp5ses ) respect to a      
program or acc\nt describ$ 9 subp>agraph
 7,a7 %all be treat$ 9 ! same mann] z   
qualifi$ high] education exp5ses are    
treat$1 &  7,c7 maximum contributions   
%all be no high] ?an ! limit e/abli%$ by
 ! ,/ate = _! regul> #ebi acc\nt4  7#b7 
,qualifi$ ,,able program ,= purposes (  
?is subsection1 ! t]m qualifi$ ,,able   
program means a program e/abli%$ &      
ma9ta9$ by a ,/ate or ag5cy or          
in/rum5tality !re(--  7,a7 "u :i* a     
p]son may make contributions to an      
,,able acc\nt :i* is e/abli%$ = !       
purpose ( meet+ ! qualifi$ disability   
exp5ses ( ! designat$ b5efici>y ( !     
acc\nt1  7,b7 :i* meets ! requirem5ts ( 
! prec$+ subsections ( ?is section 7z   
modifi$ by ?is subsection71 det]m9$ by  
sub/itut+--  7i7 qualifi$ ,,able program
 = qualifi$ tuition program1 &  7ii7    
,,able acc\nt = acc\nt1 &  7,c7 :i*     
meets ! o!r requirem5ts ( ?is           
subsection4  7#c7 ,qualifi$ disability  
exp5ses ,= purposes ( ?is subsection--  

7,a7 ,9 g5]al ,! t]m qualifi$ disability
 exp5ses means any exp5ses :i* are made 
= ! b5efit ( an individual ) a          
disability :o is a designat$ b5efici>y4 
7,b7 ,exp5ses includ$ ,! foll[+ exp5ses 
%all be qualifi$ disability exp5ses if  
su* exp5ses are made = ! b5efit ( an    
individual ) a disability :o is a       
designat$ b5efici>y & are relat$ to su* 
disability3  7i7 ,education ,exp5ses =  
education1 includ+ tuition = pres*ool   
?ru po/-second>y education1 :i* %all    
include high] education exp5ses 7z def9$
 by subsection 7e77#c77 & exp5ses =     
books1 supplies1 & educational mat]ials 
relat$ to pres*ool & second>y education1
 tutors1 & special education s]vices4   
7ii7 ,h\s+ ,exp5ses = a prim>y resid5ce1
 includ+ r5t1 pur*ase ( a prim>y        
resid5ce or an int]e/ 9 a prim>y        
resid5ce1 mortgage paym5ts1 real prop]ty
 taxes1 & utility *>ges4  7iii7         
,transportation ,exp5ses =              
transportation1 includ+ ! use ( mass    
transit1 ! pur*ase or modification (    

vehicles1 & mov+ exp5ses4  7iv7         
,employm5t support ,exp5ses relat$ to   
obta9+ & ma9ta9+ employm5t1 includ+     
job-relat$ tra9+1 assi/ive te*nology1 & 
p]sonal assi/ance supports4  7v7 ,heal?1
 prev5tion1 & wellness ,exp5ses = heal? 
& wellness1 includ+ premiums = heal?    
insurance1 m5tal heal?1 m$ical1 vision1 
& d5tal exp5ses1 habilitation &         
rehabilitation s]vices1 durable m$ical  
equipm5t1 !rapy1 respite c>e1 long-t]m  
s]vices & supports1 nutritional         
managem5t1 communication s]vices &      
devices1 adaptive equipm5t1 assi/ive    
te*nology1 & p]sonal assi/ance4  7vi7   
,miscellane\s exp5ses ,f9ancial         
managem5t & adm9i/rative s]vices2 legal 
fees2 exp5ses = ov]sight2 monitor+2 home
 improvem5ts1 & modifications1 ma9t5ance
 & repairs1 at prim>y resid5ce2 or      
fun]al & burial exp5ses4  7vii7         
,assi/ive te*nology & p]sonal support   
s]vices ,exp5ses = assi/ive te*nology & 
p]sonal support ) respect to any item   
describ$ 9 clauses 7i7 ?r\gh 7vi74      

7viii7 ,o!r approv$ exp5ses ,any o!r    
exp5ses :i* are approv$ by ! ,secret>y  
"u regulations & consi/5t ) ! purposes (
 ?is section4  7,c7 ,individual ) a     
disability  7i7 ,9 g5]al ,except z      
provid$ 9 clause 7ii71 an individual is 
an individual ) a disability = a ye> if 
! individual 7reg>dless ( age7--  7,i7  
has a m$ically det]m9able physical or   
m5tal impairm5t1 :i* results 9 m>k$ &   
sev]e functional limitations1 & :i* c be
 expect$ to result 9 dea? or :i* has    
la/$ or c be expect$ to la/ = a cont9u\s
 p]iod ( n less ?an #ab mon?1 or  7,,ii7
 is bl9d4  7ii7 ,disability c]tification
 requir$ ,an individual %all n be treat$
 z an individual ) a disability = a ye> 
unless ! individual--  7,i7 is receiv+  
7or1 = purposes ( title ,,xix ( !       
,social ,security ,act1 is deem$ to be1 
or treat$ z1 receiv+ by ! ,/ate ,m$icaid
 ,ag5cy7 b5efits "u ! supplem5tal       
security income program "u title ,,xvi (
 su* ,act1 or ^: b5efits "u su* program 
are susp5d$ o!r ?an by reason (         

misconduct1  7,,ii7 is receiv+          
disability b5efits "u title ,,ii ( su*  
,act1 or  7,,iii7 files a disability    
c]tification ) ! ,secret>y = su* ye>4   
7iii7 ,disability c]tification def9$ ,! 
t]m disability c]tification means1 )    
respect to an individual1 a c]tification
 to ! satisfaction ( ! ,secret>y by !   
designat$ b5efici>y or ! p>5t or gu>dian
 ( ! designat$ b5efici>y t--  7,i7 !    
individual meets ! crit]ia describ$ 9   
clause 7i71 &  7,,ii7 includes a copy ( 
! designat$ b5efici>y's diagnosis1 sign$
 by a physician meet+ ! crit]ia (       
section #ahfa7r77#a7 ( ! ,social        
,security ,act4  7iv7 ,re/riction on use
 ( c]tification ,no inf]5ce may be drawn
 f a disability c]tification = purposes 
( e/abli%+ eligibility = b5efits "u     
title ,,ii1 ,,xvi1 or ,,xix ( ! ,social 
,security ,act4  7#d7 ,rollov]s f ,,able
 acc\nts ,subsection 7c77#c77;,a7 %all n
 apply to any am\nt paid or di/ribut$ f 
an ,,able acc\nt to ! ext5t t ! am\nt   
receiv$ is paid1 n lat] ?an ! #fj? day  

aft] ! date ( su* paym5t or di/ribution1
 into--  7,a7 ano!r ,,able acc\nt = !   
b5efit (--  7i7 ! same b5efici>y1 or    
7ii7 an individual ) a disability :o is 
a family memb] ( ! b5efici>y1  7,b7 any 
tru/ :i* is describ$ 9 subp>agraph 7,a7 
or 7,c7 ( section #aiag7;d77#d7 ( !     
,social ,security ,act & :i* is = !     
b5efit ( an individual describ$ 9 clause
 7i7 or 7ii7 ( subp>agraph 7,a71 or     
7,c7 a qualifi$ tuition program--  7i7 =
 ! b5efit ( ! designat$ b5efici>y1 or   
7ii7 to ! cr$it ( ano!r designat$       
b5efici>y "u a qualifi$ tuition program 
:o is a memb] ( ! family ( ! designat$  
b5efici>y ) respect to :i* ! di/ribution
 0 made4  ,! prec$+ s5t5ce %all n apply 
to any paym5t or di/ribution if x appli$
 to any prior paym5t or di/ribution dur+
 ! #ab-mon? p]iod end+ on ! date ( !    
paym5t or di/ribution4  7#e7 ,transf] to
 ,/ate ,subject to any out/&+ paym5ts   
due = qualifi$ disability exp5ses1 9 !  
case t ! designat$ b5efici>y dies or    
ceases to be an individual ) a          

disability1 all am\nts rema9+ 9 !       
qualifi$ ,,able acc\nt n 9 excess ( !   
am\nt equal to ! total m$ical assi/ance 
paid = ! designat$ b5efici>y aft] !     
e/abli%m5t ( ! acc\nt1 net ( any        
premiums paid f ! acc\nt or paid by or  
on behalf ( ! b5efici>y to a ,m$icaid   
,buy-,9 program1 "u any ,/ate ,m$icaid  
plan e/abli%$ "u title ,,xix ( ! ,social
 ,security ,act %all be di/ribut$ to su*
 ,/ate ^u fil+ ( a claim = paym5t by su*
 ,/ate4 ,= purposes ( ?is p>agraph1 !   
,/ate %all be a cr$itor ( an ,,able     
acc\nt & n a b5efici>y4 ,subsection     
7c77#c7 %all n apply to a di/ribution "u
 ! prec$+ s5t5ce4  7#f7 ,regulations ,n 
lat] ?an #f mon?s aft] ! date ( !       
enactm5t ( ?is section1 ! ,secret>y may 
prescribe su* regulations or o!r        
guidance z ! ,secret>y det]m9es necess>y
 or appropriate to c>ry out ! purposes (
 ?is section1 includ+ regulations to    
prev5t fraud & abuse ) respect to am\nts
 claim$ z qualifi$ disability exp5ses4  
4  7#b7 ,con=m+ am5dm5t ,p>agraph 7#b7 (

 section #ffic7;a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf su* ,code is am5d$ by     
/rik+ & at ! end ( subp>agraph 7,d71 by 
/rik+ ! p]iod at ! end ( subp>agraph    
7,e7 & ins]t+ &1 & by ins]t+ aft]       
subp>agraph 7,e7 ! foll[+ new           
subp>agraph3  7,f7 section #ebi7;d7 by  
reason ( #ebi7;f7 7relat+ to ,,able     
acc\nts74  4  7b7 ,annual reports  7#a7 
,9 g5]al ,! ,secret>y ( ! ,treasury %all
 report annually to ,congress on ! usage
 ( ,,able acc\nts "u section #ebi7;f7 ( 
! ,int]nal ,rev5ue ,code ( #aihf4  7#b7 
,cont5ts ( report ,any report "u        
p>agraph 7#a7 may include--  7,a7 !     
numb] ( p ) an ,,able acc\nt1  7,b7 !   
total am\nt ( contributions to su*      
acc\nts1  7,c7 ! total am\nt & nature ( 
di/ributions f su* acc\nts1  7,d7 issues
 relat+ to ! abuse ( su* acc\nts1 if    
any1 &  7,e7 ! am\nts repaid f su*      
acc\nts to ,/ate ,m$icaid programs      
e/abli%$ "u title ,,xix ( ! ,social     
,security ,act4  7c7 ,effective date ,! 
am5dm5ts made by ?is section %all apply 

to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #d4 ,treatm5t (   
,,able acc\nts "u c]ta9 ,f$]al programs 
7a7 ,acc\nt funds disreg>d$ = purposes (
 c]ta9 o!r means-,te/$ ,f$]al programs  
,not)/&+ any o!r provision ( ,f$]al law 
t requires consid]ation ( #a or m       
f9ancial circum/ances ( an individual1 =
 ! purpose ( det]m9+ eligibility to     
receive1 or ! am\nt (1 any assi/ance or 
b5efit au?oriz$ by su* provision to be  
provid$ to or = ! b5efit ( su*          
individual1 any am\nt 7includ+ e>n+s    
!reon7 9 any ,,able acc\nt 7z def9$ 9   
section #ebi7;f7 ( ! ,int]nal ,rev5ue   
,code ( #aihf7 ( su* individual1 & any  
di/ribution = qualifi$ disability       
exp5ses 7z def9$ 9 p>agraph 7#c7 ( su*  
section7 %all be disreg>d$ = su* purpose
 ) respect to any p]iod dur+ :i* su*    
individual ma9ta9s1 makes contributions 
to1 or receives di/ributions f su*      
,,able acc\nt1 except t1 9 ! case ( !   
supplem5tal security income program "u  
title ,,xvi ( ! ,social ,security ,act1 

a di/ribution = h\s+ exp5ses 7z def9$ 9 
subp>agraph 7,b77ii7 ( su* p>agraph7    
%all n be s disreg>d$1 & 9 ! case ( su* 
program1 only ! #a/ #ajj1jjj ( ! am\nt  
7includ+ su* e>n+s7 9 su* ,,able acc\nt 
%all be s disreg>d$4  7b7 ,susp5sion (  
,,ssi b5efits dur+ p]iods ( excessive   
acc\nt funds  7#a7 ,9 g5]al ,! b5efits (
 an individual "u ! supplem5tal security
 income program "u title ,,xvi ( !      
,social ,security ,act %all n be        
t]m9at$1 b %all be susp5d$1 by reason ( 
excess res\rces ( ! individual          
attributable to an am\nt 9 ! ,,able     
acc\nt 7z def9$ 9 section #ebi7;f7 ( !  
,int]nal ,rev5ue ,code ( #aihf7 ( !     
individual n disreg>d$ "u subsection 7a7
 ( ?is section4  7#b7 ,no impact on     
,m$icaid eligibility ,an individual :o  
w\ld be receiv+ paym5t ( su* supplem5tal
 security income b5efits b = !          
application ( ! previ\s s5t5ce %all be  
treat$ = purposes ( title ,,xix ( !     
,social ,security ,act z if ! individual
 cont9u$ to be receiv+ paym5t ( su*     

b5efits4