BILL ANALYSIS                                                                                                                                                                                                    



                                                                       



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                                 THIRD READING


          Bill No:  SJR 31
          Author:   Pavley (D), et al
          Amended:  5/11/10
          Vote:     21

           
          WITHOUT REFERENCE TO COMMITTEE OR FILE


           SUBJECT  :    Individuals with disabilities:  tax exempt  
          accounts

           SOURCE  :     Author


           DIGEST  :    This resolution urges the President and the  
          Congress of the United States to immediately enact the  
          Achieving a Better Life Experience Act of 2009.

           ANALYSIS  :    This resolution states the following:

          1.Many families are searching for a way to plan for the  
            future of a child with developmental disabilities, which  
            are costly to society and to families.

          2.H.R. 1205 and S. 493, The Achieving a Better Life  
            Experience Act of 2009 (ABLE Act), currently debated by  
            Congress, creates disability savings accounts for  
            individuals with disabilities and their families, as a  
            way to save for future needs that could accrue interest  
            tax free.

          3.The ABLE Act gives individuals with disabilities and  
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            their families an option for saving for their future  
            financial needs in a way that supports their unique  
            situation and makes it more feasible to live full and  
            productive lives in their communities.

          4.While many families are currently able to save for the  
            educational needs of children through "529" college  
            tuition plans, these plans do not fit the needs of  
            children with developmental disabilities.

          5.Many families recognize that loved ones with  
            developmental disabilities may live for many decades  
            beyond the ability of the parents or other family members  
            to provide financial assistance and support.

          6.Many families also want to ensure the financial security  
            of family members who have the level of disability  
            required for Medicaid eligibility, but for now, are  
            managing to function without the use of those benefits  
            and state resources.

          7.The ABLE Act creates a savings fund for those with  
            developmental disabilities that could be drawn upon for a  
            variety of essential expenses, including medical and  
            dental care, education and employment training and  
            support, assistive technology, housing and  
            transportation, personal support services, and other  
            expenses for life necessities.

          8.Savings accounts opened under the ABLE Act provides  
            substantial flexibility to meet the specific needs of the  
            individual, with a broad array of allowable expenses and  
            no age limitations so that these funds can be used  
            whenever they are needed.

          9.The flexibility in expenses would also allow families to  
            save with confidence even though they cannot always  
            predict how independent their child will become.

          The California State Legislature urges the President and  
          the Congress of the United States to immediately enact the  
          Achieving a Better Life Experience Act of 2009.

           FISCAL EFFECT  :    Fiscal Com.:  No







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          RJG:nl  5/13/10   Senate Floor Analyses 

                       SUPPORT/OPPOSITION:  NONE RECEIVED

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