In general
The term “qualified ABLE program” means a program established and maintained by a State, or agency or instrumentality thereof—
(A)#
under which a person may make contributions for a taxable year, for the benefit of an individual who is an eligible individual for such taxable year, to an ABLE account which is established for the purpose of meeting the qualified disability expenses of the designated beneficiary of the account,
(B)#
which limits a designated beneficiary to 1 ABLE account for purposes of this section, and
(C)#
which meets the other requirements of this section.