Arkansas Administrative Code Agency 230 - Achieving a Better Life Experience (ABLE) Program Committee
Here’s what I found on Agency 230 – Achieving a Better Life Experience (ABLE) Program Committee in the Arkansas Administrative Code:
📘 Overview of Agency 230 (Able Program Committee)
1. Purpose and Authority
Established under the Arkansas ABLE Act to administer the state ABLE program, aligning with Section 529A of the Internal Revenue Code and related federal guidance (arkleg.state.ar.us).
Arkansas law (§ 20‑3‑105(a), Supp. 2017) designates the Treasurer of State to manage the program and support the committee (arkleg.state.ar.us).
2. Committee Composition
Per Ark. Code Ann. § 20‑3‑105(a):
Director of the Department of Human Services
Director of Arkansas Rehabilitation Services (Dept. of Career Education & Workforce Development)
Treasurer of State
Each may appoint a designee (arkleg.state.ar.us, govt.westlaw.com)
3. Responsibilities
The committee adopts rules necessary to administer the ABLE program and oversee general program administration (arkleg.state.ar.us).
The Treasurer’s office is tasked with program management—providing staff, office space, outreach, and educational activities (arkleg.state.ar.us).
4. Rulemaking Process
Rules were initially adopted on an emergency basis by the Executive Subcommittee on Sept 27, 2017, after a public hearing on Nov 28, 2017 (no comments were submitted) (arkleg.state.ar.us).
The rules are subject to legislative review and must align with both state and federal law (Section 529A provisions take precedence in case of conflict) (arkleg.state.ar.us).
5. Program Details (Arkansas ABLE Plan)
ABLE accounts offer tax-advantaged savings for qualified individuals with disabilities. Federal contributions are non–tax-deductible; Arkansas residents may deduct up to $5,000 per individual on state income tax (gcdd.arkansas.gov).
Annual contribution limit is $17,000, and up to $100,000 in savings is disregarded for SSI eligibility (gcdd.arkansas.gov).
Eligibility generally requires onset before age 26 (raised to 46 starting in 2026, pending federal implementation) .
🧾 Summary Table
Aspect
Details
Agency
No. 230 – Achieving a Better Life Experience (ABLE) Program Committee
Legal Basis
Arkansas ABLE Act; Arkansas Code § 20‑3‑105; federal Sec. 529A
Members
DHS Director, AR Rehabilitation Services Director, Treasurer of State (or designees)
Functions
Adopt program rules, administer plan, legislative compliance, outreach
Rule History
Approved Emergency Subcommittee: Sept 27, 2017; Public hearing: Nov 28, 2017
State Tax Benefits
Up to $5,000 deduction per year; SSI‑resource exclusion up to $100K
Savings Limits
$17,000 annual contribution; onset age <26 (raised to <46 in 2026)
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