# Education (GED)

## Title 18. Student Financial Assistance

### Subtitle 19C. Maryland Able Program

#### Section 18-19C-09

(a) The State Treasurer shall issue refunds as specified in this section.

(b) If the contribution of an ABLE account contributor under the Maryland ABLE Program would result in aggregate contributions from all contributors to the ABLE account for the taxable year exceeding the amount specified in Sec. 529A(b)(2) of the Internal Revenue Code for each calendar year in which the taxable year begins, the State Treasurer shall issue a refund to the ABLE account contributor.

(c) The State Treasurer shall adopt procedures to ensure that contributions to the account of each ABLE account holder do not exceed the total maximum amount determined under Sec. 529A(b)(6) of the Internal Revenue Code.

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Md. Code Ann., Educ. (as displayed at mgaleg.maryland.gov, October 16, 2026)