{"data":{"id":"us-ms/miss.-code-ann.-43-28-5","jurisdiction":"us-ms","citation":"Miss. Code Ann. § 43-28-5","heading":"Miss. Code Ann. § 43-28-5","body":"As used in this chapter the following words and phrases have the meanings ascribed in this section unless the context clearly indicates otherwise:\n\n(a) “ Mississippi ABLE account ” means an account established and maintained under the Mississippi ABLE Program or entered into through a participation agreement with another state that has contracted with the Mississippi ABLE Board, or a consortium of states that have agreed to provide ABLE accounts to the residents of participating states.\n\n(b) “ Board ” or “ board of directors ” means the Mississippi ABLE Board of Directors.\n\n(c) “ Contracting state ” or “ consortium ” means a state or group of states that have entered into a contract with the Mississippi ABLE Board or a multistate Compact with the ABLE Boards of several states to provide residents of Mississippi or, in the case of a consortium, residents of participating states with access to a qualified ABLE Program.\n\n(d) “ Designated beneficiary ” means the eligible individual who established an ABLE account or the eligible individual to whom an ABLE account was transferred.\n\n(e) “Eligible individual” has the same meaning as provided in Section 529A of the Internal Revenue Code .\n\n(f) “ Mississippi ABLE Program ” means the qualified ABLE Program established and maintained under this section by the Mississippi ABLE Board, and administered through the Mississippi Department of Rehabilitation Services.\n\n(g) “ Internal Revenue Code ” means the United States Internal Revenue Code of 1986, as amended, and regulations adopted pursuant thereto.\n\n(h) “ Participation agreement ” means the agreement between the Mississippi ABLE Board, and a participant in the Mississippi ABLE Program.\n\n(i) “ Qualified ABLE Program ” means the program authorized under Section 529A of the Internal Revenue Code which may be established by a state or agency, or instrumentality thereof, to allow a person to make contributions for a taxable year to an ABLE account established for the purpose of meeting the qualified disability expenses of the designated beneficiary of the ABLE account.\n\n(j) “Qualified disability expense” has the same meaning as provided in Section 529A of the Internal Revenue Code .\n\n(k) “ Section 529A of the Internal Revenue Code ” or “ Section 529A ” means 26 USCS Section 529A .","path":["MS Code","Title 43"],"source_url":"https://legislature.ms.gov/","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T20:49:39Z","sha256":"3b3747b4dec968b0f02002cbd8e10ad2782b09d7cea07b99403aac0536ac7c4a","source_id":"us-ms","stale":false,"prev":"us-ms/miss.-code-ann.-43-28-3","next":"us-ms/miss.-code-ann.-43-28-7","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ms","title":"Mississippi Release 78 supplement","text":"Mississippi electronic product files were republished by Public.Resource.Org under a public-domain dedication. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ms.code.ann.2018"}]},"notice":"GroundRules: Original legal text. Not legal advice."}