The Stephen Beck Jr. Achieving a Better Life Experience (ABLE) Act was passed by Congress in December of 2014. The ABLE Act established a way for people with eligible disabilities to save money in a tax-free account without losing their state or federal benefits. The protections offered by ABLE accounts are similar to that of a special needs trust, but there are many differences between the two options related to eligibility, contributions, use of funds, and Medicaid payback provisions.