O.C.G.A. § 30-9-2: Legislative intent.

(a) It is the intent of the legislature to authorize the establishment of a qualified ABLE program in this state to encourage and assist the saving of private funds in tax-exempt accounts in order to pay for the qualified disability expenses of eligible individuals with disabilities.

(b) It is also the intent of the legislature that any qualified ABLE program established in this state be implemented in a manner that is consistent with federal law authorizing the program and that maximizes program efficiency and effectiveness.