R.I. Gen. Laws § 42-7.2-20.8: Creditors.

Notwithstanding any provision of the general or public laws to the contrary, money in the ABLE program shall be exempt from creditor process and shall not be liable to attachment, garnishment, or other process, nor shall it be seized, taken, appropriated, or applied by any legal or equitable process or operation of law to pay any debt or liability of any contributor or beneficiary; provided, however, that the state of residency of the designated beneficiary of an ABLE account shall be a creditor of such account in the event of the death of the designated beneficiary.