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2025 Oregon Revised Statutes
Volume : 05 - State Government, Government Procedures, Land Use
Chapter 178 - State Treasurer; Oregon Retirement Savings Plan; Oregon 529 Savings Network
Section 178.375 - Definitions for ORS 178.375, 178.380 and 178.385.

Universal Citation:
OR Rev Stat § 178.375 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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As used in this section and ORS 178.380 and 178.385:

(1) "ABLE account" means an account established by an eligible individual, owned by the eligible individual and maintained under the qualified ABLE program established by the Oregon 529 Savings Board under ORS 178.380.

(2) "ABLE Act" means the Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014 (Division B of P.L. 113-295).

(3) "Designated beneficiary" has the same meaning as contained in section 529A of the Internal Revenue Code.

(4) "Eligible individual" has the same meaning as contained in section 529A of the Internal Revenue Code.

(5) "Internal Revenue Code" means the federal Internal Revenue Code as amended and in effect on December 31, 2023.

(6) "Qualified disability expense" has the same meaning as contained in section 529A of the Internal Revenue Code. [2015 c.843 §1; 2016 c.33 §1a; 2017 c.367 §3; 2018 c.57 §1; 2021 c.528 §1; 2022 c.83 §2; 2023 c.171 §2; 2024 c.75 §2]

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