Connecticut § 3-39j - Achieving a better life experience program: Definitions.

§ 3-39j. Achieving a better life experience program: Definitions.

Sec. 3-39j. Achieving a better life experience program: Definitions. As used in this section and sections 3-39k to 3-39r, inclusive:

(1) “Achieving a better life experience account” or “ABLE account” means an account established and maintained pursuant to sections 3-39k to 3-39q, inclusive, for the purposes of paying the qualified disability expenses related to the blindness or disability of a designated beneficiary.

(2) “Deposit” means a deposit, payment, contribution, gift or other transfer of funds.

(3) “Depositor” means any person making a deposit into an ABLE account pursuant to a participation agreement.

(4) “Designated beneficiary” means any eligible individual who is the owner of an ABLE account established under a qualified ABLE program.

(5) “Disability certification” means, with respect to an individual, a certification to the satisfaction of the Secretary of the Treasury of the United States by the individual or the parent or guardian of the individual or an individual establishing an ABLE account pursuant to subsection (g) of section 3-39k that (A) certifies that (i) the individual has a medically determinable physical or mental impairment, that results in marked and severe functional limitations, and that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than twelve months, or is blind within the meaning of Section 1614(a)(2) of the Social Security Act, and (ii) such impairment or blindness occurred before the date on which the individual attained the age of twenty-six, and (B) includes a copy of the individual's diagnosis relating to the individual's relevant impairment or blindness that is signed by a physician who is licensed pursuant to chapter 370 or, to the extent permitted by federal law, (i) an advanced practice registered nurse who is licensed pursuant to chapter 378, (ii) a physician assistant who is licensed pursuant to chapter 370, or (iii) if the individual's impairment is blindness, an optometrist licensed pursuant to chapter 380.

(6) “Eligible individual” means an individual who is entitled to benefits during a taxable year based on blindness or disability under Title II or XVI of the Social Security Act, and such blindness or disability occurred before the date on which the individual attained the age of twenty-six, provided a disability certification or self-certification with respect to such individual is filed with the State Treasurer for such taxable year.

(7) “Federal ABLE Act” means the federal ABLE Act of 2014, P.L. 113-295, as amended from time to time.

(8) “Participation agreement” means an agreement between the trust established pursuant to section 3-39k and depositors that provides for participation in an ABLE account for the benefit of a designated beneficiary.

(9) “Qualified disability expenses” means any expenses related to an eligible individual's blindness or disability that are made for the benefit of an eligible individual who is the designated beneficiary, including the following expenses: Education, housing, transportation, employment training and support, assistive technology and personal support services, health, prevention and wellness, financial management and administrative services, legal fees, expenses for oversight and monitoring, funeral and burial expenses, and other expenses that are approved by the Secretary of the Treasury of the United States under regulations adopted by the Secretary pursuant to the federal ABLE Act.

(10) “Self-certification” means a certification, under penalty of perjury, to the satisfaction of the Secretary of the Treasury of the United States by an individual establishing an ABLE account that (A) certifies that (i) the individual has a medically determinable physical or mental impairment that results in marked and severe functional limitations and that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than twelve months, or is blind within the meaning of Section 1614(a)(2) of the Social Security Act, (ii) such impairment or blindness occurred before the date on which the individual attained the age of twenty-six, and (iii) the person establishing the account is the individual who will be the designated beneficiary of the account or is a person authorized to establish such account under the provisions of subsection (g) of section 3-39k, and (B) includes the applicable diagnostic code from those listed on Internal Revenue Service Form 5498-QA identifying the individual's impairment.

(P.A. 15-80, S. 1; P.A. 16-39, S. 2; P.A. 17-124, S. 1; P.A. 21-196, S. 2; P.A. 22-140, S. 10.)

History: P.A. 16-39 amended Subdiv. (6)(B) by adding provisions re diagnosis signed by advanced practice registered nurse or optometrist; P.A. 17-124 deleted Subdiv. (2) re “contracting state”, redesignated Subdivs. (3) to (10) as Subdivs. (2) to (9) and redefined “designated beneficiary” in redesignated Subdiv. (4), effective July 5, 2017; P.A. 21-196 amended Subdiv. (5) by adding reference to licensed physician assistant; P.A. 22-140 redefined “designated beneficiary” in Subdiv. (4), redefined “disability certification” in Subdiv. (5), redefined “eligible individual” in Subdiv. (6) and added Subdiv. (10) defining “self-certification”, effective July 1, 2022.