§3082. Definitions
As used in this Chapter, the following terms have the following meanings:
(1) "ABLE account" means a special savings account for financing of certain qualified expenses of persons with disabilities as specifically provided for in this Chapter that conforms with all applicable standards and requirements set forth for ABLE accounts in the ABLE Act.
(2) "ABLE account program" and "program" mean the special savings account program provided for in this Chapter that meets applicable standards and requirements necessary for designation as a "qualified ABLE program" as defined in the ABLE Act.
(3) "ABLE Act" means the Stephen Beck, Jr., ABLE Act of 2014 (Public Law 113-295, Division B).
(4) "Advisory Council" means the ABLE Account Advisory Council.
(5) "Authority" means the Louisiana Tuition Trust Authority.
(6) "Designated beneficiary" has the meaning ascribed in 26 U.S.C. 529A(e).
(7) "Eligible individual" means a person with a disability who meets the criteria necessary to qualify as an eligible individual as provided in 26 U.S.C. 529A(e).
(8) "Qualified disability expense" means an expense made for a purpose authorized in federal law and regulation relative to ABLE accounts for the benefit of a person with a disability who is a designated beneficiary participating in the program. If authorized by federal law and regulation, qualified disability expenses may include the following:
(a) Assistive technology and personal support service expenses for devices and services that facilitate maintenance of health, independence, and quality of life.
(b) Education expenses, including tuition for preschool through postsecondary education, which shall include higher education expenses and expenses for books, supplies, and educational materials related to preschool and secondary education, tutors, and special education services.
(c) Employment support expenses related to obtaining and maintaining employment, including job-related training, assistive technology, and personal assistance supports.
(d) Health, prevention, and wellness expenses including but not limited to the following, provided that the equipment and services listed in this Subparagraph conform with any applicable rule or regulation of the Louisiana Department of Health and the Louisiana Rehabilitation Services program of the Louisiana Workforce Commission:
(i) Premiums for health insurance.
(ii) Medical, vision, dental, and mental healthcare expenses.
(iii) Habilitation and rehabilitation services.
(iv) Durable medical equipment.
(v) Therapy.
(vi) Respite care.
(vii) Long-term services and supports.
(viii) Nutritional management.
(ix) Communication services and devices, adaptive equipment, and assistive technology.
(x) Personal assistance.
(e) Housing expenses for a primary residence, including rent, purchase of a primary residence or an interest in a primary residence, mortgage payments, real property taxes, and utility charges.
(f) Miscellaneous expenses, including expenses for financial management and administrative services; legal fees; expenses for oversight; monitoring; home improvements, modifications, maintenance, and repairs at a primary residence; and funeral and burial expenses.
(g) Transportation expenses, including the use of mass transit, the purchase or modification of vehicles, and moving expenses.
(h) Any other expenses that are consistent with the purposes of this Chapter, authorized by federal law, approved by the authority, and provided for in duly promulgated administrative rules.
Acts 2016, No. 604, §1; Acts 2022, No. 374, §1.