Basics

The Achieving a Better Life Experience (ABLE) Act was signed into law in December 2014, authorizing individuals with disabilities to open tax-exempt savings accounts to save for disability-related expenses without impacting eligibility for resource-based benefits. The Act permits individuals with disabilities to save more than a total of $2,000 in assets (cash, savings, etc.) in their name in a qualified ABLE account.

On May 27, 2015 LB 591 was approved by the Nebraska Governor, establishing the Achieving a Better Life Experience Act. Nebraska Revised Statute 77-1402 authorized the Nebraska State Treasurer to establish the Enable Savings Plan Trust in compliance with the requirements of section 529A.

On June, 4, 2025 LB 391 was approved by the Nebraska Governor, establishing the Give to Enable Support Act. Nebraska Revised Statute 77-1410 authorized the Nebraska State Treasurer to administer the Give to Enable Support Cash Fund to accept contributions from any private individual to provide ongoing source funding for the Enable Savings Plan program to promote access to establishing accounts. Funds must then be used to pay for qualified disability expenses of qualified individuals.

Nebraska Revised Statute 77-1403(5)(a) clarifies upon the death of the account owner, and after the Department of Health and Human Services has received approval from the Centers for Medicare and Medicaid Services of the United States Department of Health and Human Services, the State of Nebraska shall not seek recovery of any amount remaining in the account of the designated beneficiary for any amount of medical assistance received by the designated beneficiary or his or her spouse or dependent under the medical assistance program pursuant to the Medical Assistance Act after the establishment of the account.

In 2026, LB1240 was introduced to further clarify any amount distributed from the Enable account will also not be recovered by the State of Nebraska through Medicaid estate recovery.