(a) In this subtitle the following words have the meanings indicated.
(b) “ABLE account” means an account described under § 529A(e) of the Internal Revenue Code.
(c) “ABLE account contributor” means an individual who contributes money to an ABLE account described under § 529A(e) of the Internal Revenue Code.
(d) “ABLE account holder” means an individual who has established an account described under § 529A(e) of the Internal Revenue Code and is the designated beneficiary of the account.
(e) “Board” means the Maryland 529 Board established under § 18–1904 of this title.
(f) “Designated beneficiary” means an individual described in § 529A(e) of the Internal Revenue Code.
(g) “Maryland ABLE Program” means a qualified ABLE program described in § 529A(b) of the Internal Revenue Code.
(h) “Qualified disability expenses” means expenses described in § 529A(e) of the Internal Revenue Code.