72 Pa. Stat. § 4666.102
The following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"ABLE." Achieving a Better Life Experience.
"ABLE account contract." A contract between a program manager or the department and an account owner.
"ABLE savings account." An individual savings account established in accordance with this act.
"Account." An ABLE savings account.
"Account owner." A person or legal entity authorized to be an ABLE account owner under section 529A of the Internal Revenue Code who enters into an ABLE account contract under this act.
"Department." The Treasury Department of the Commonwealth.
"Designated beneficiary." An eligible individual whose qualified disability expenses may be paid from the account.
"Eligible individual." An eligible individual as defined in section 529A(e)(1) of the Internal Revenue Code.
"Fund." The ABLE Savings Program Fund established in section 302.
"Internal Revenue Code." The Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.).
"Nonqualified withdrawal." A withdrawal from an account which is not:
"Program." The Pennsylvania ABLE Savings Program established under section 301.
"Qualified ABLE program." As defined in section 529A(b)(1) of the Internal Revenue Code.
"Qualified disability expense." A qualified disability expense included under section 529A of the Internal Revenue Code.
"Qualified withdrawal." A withdrawal from an account to pay the qualified disability expenses of the designated beneficiary of the account.
"Rollover distribution." A rollover distribution as used in section 529A of the Internal Revenue Code.
72 P.S. § 4666.102