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H.R. 5771 Tax Increase Prevention Act of 2014
To amend the Internal Revenue Code of 1986 to extend certain expiring provisions and make technical corrections, and for other purposes.
Achieving a Better Life Experience Act of 2013 or the ABLE Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt ABLE accounts to assist an individual with a disability in building an account to pay for qualified disability expenses. Defines "qualified disability expenses" to include expenses for education, including higher education expenses, a primary residence, transportation, obtaining and maintaining employment, health and wellness, and other personal support expenses.