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Current as of January 01, 2026 | Updated by Findlaw Staff
The department shall have the powers necessary or convenient to carry out this act, including the power to:
(1) Administer the program and the fund.
(2) Enter into contracts with individuals for the establishment of ABLE savings accounts.
(3) Pay to an account owner or designated beneficiary, or a third party authorized by an account owner, upon receipt of appropriate documentation required by the department, funds from the account to pay for the eligible individual's qualified disability expenses.
(4) Contract for goods and services and employ personnel, including contracts with private consultants, actuaries, managers, legal counsel and auditors as necessary for rendering professional, managerial and technical assistance and advice.
(5) Solicit and accept gifts, grants, loans and other aid from any person, corporation or other entity or from a government entity and participate in any Federal, State or local government program that results in additional funds being available to pay for the qualified disability expenses of eligible individuals with ABLE savings accounts.
(6) Charge and collect administrative fees and charges in connection with any transaction, including continued participation in the program.
(7) Close ABLE savings accounts and return any remaining funds, minus any fees, to the account owner.
(8) Contract for insurance, letters of credit and collateral agreements.
(9) Adjust the terms of contracts with account owners.
(10) Solicit answers from appropriate Federal agencies regarding the application of security or other Federal laws to the program.
(11) Consider means whereby contributions into an ABLE savings account can be deducted from salary.
(12) Promulgate regulations to implement the provisions of this act.
(13) Take any other action necessary to carry out the purpose of this act and incidental to the duties imposed on the department.
Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4666.305. Department powers and duties - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-4666-305/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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