Indiana Code Title 12. Human Services § 12-11-14-9

Sec. 9. (a) The achieving a better life experience (ABLE) authority is created.  The authority is a body corporate and politic.

(b) The authority:

(c) The authority may establish a qualified ABLE program.

(d) Because the management and operation of a qualified ABLE program and all funds and ABLE accounts established under this chapter constitute the performance of an essential public function, the following are exempt from taxation by the state and by any political subdivision of the state:

(e) The authority may contract with public or private entities or persons for the provision of all or any portion of the services the board considers necessary for the management and operation of the authority, including the qualified ABLE program and all funds and accounts of the authority.

(f) The authority is a public agency for purposes of IC 5-14-1.5 and IC 5-14-3.  However, the data, information, and records (including medical records) relating to designated beneficiaries of and individual contributors to an ABLE account, including any records that reveal personally identifiable information about such individuals, are confidential for purposes of IC 5-14-3-4(a), are excepted from IC 5-14-3, and may not be disclosed by the authority, unless access to the records is specifically required by a state or federal statute or is ordered by a court under the rules of discovery.  The board is a governing body for purposes of IC 5-14-1.5.