Miss. Code Ann. § 43-28-3

It is the intent of the Legislature to establish a qualified Achieving a Better Life Experience (ABLE) Program in this state which will encourage and assist the saving of private funds in tax-exempt accounts in order to pay for the qualified disability expenses of eligible individuals with disabilities. The Legislature intends that the qualified ABLE Program be implemented in a manner that is consistent with federal law authorizing the program and that maximizes program efficiency and effectiveness.