Currently, the achieving a better life experience state income tax
deduction (ABLE deduction) expires on December 31, 2025. The bill extends the ABLE deduction until December 31, 2030.
The bill specifies that the purposes of the ABLE deduction are to
provide support to individuals with disabilities and their families and to provide an incentive for individuals with disabilities and their families to set aside money in an account to cover future disability-related expenses.