The Stephen Beck Jr. Achieving a Better Life Experience (ABLE) Act (Public Law 113-295) was signed into law on December 19, 2014. The ABLE Act amends the Internal Revenue Service Code of 1986 to create tax-free savings accounts for individuals with disabilities. The funds in the ABLE account do not count toward the $2,000 cap on assets that is required to remain eligible for critical government supports.
Source: National Down Syndrome Society (NDSS)