30-38,111.

Individuals with disabilities; policy of the state.

It is the policy of the State of Nebraska to encourage the use of an achieving a better life experience account established as provided in sections 77-1401 to 77-1409 under a qualified ABLE program as defined under section 529A of the Internal Revenue Code of 1986, as amended, and any regulations promulgated thereunder or a special needs trust by an individual with disabilities to preserve funds to provide for the needs of the individual that are not met by governmental benefits and that enhance such individual's quality of life.