Qualified disability expenses
(15) Qualified disability expenses means any expenses incurred at a time when the designated beneficiary is an eligible individual that relate to the blindness or disability of the designated beneficiary of an ABLE account, including expenses that are for the benefit of the designated beneficiary in maintaining or improving his or her health, independence, or quality of life. See 1.529A2(h). However, any expenses incurred at a time when a designated beneficiary is neither disabled nor blind within the meaning of 1.529A1(b)(8)(i) or 1.529A2(e)(1)(i), even if the designated beneficiary is an eligible individual for that entire taxable year, do not relate to blindness or disability and therefore are not qualified disability expenses.