Treasurer, State - As enacted, removes the restriction that earnings in an achieving a better life experience account may only be expended for a student's education expenses; redefines "disability certification" and "eligible individual" to have the same meaning as in the Internal Revenue Code and all rules and regulations released by the United States treasury. - Amends TCA Section 71-4-803 and Section 71-4-806.

SB 452 amends Tennessee law to allow funds in Achieving a Better Life Experience (ABLE) accounts to be used for non-education expenses, such as housing, transportation, or medical costs, rather than being restricted to education only. It directly affects Tennessee residents with disabilities who use ABLE accounts by aligning state definitions of "disability certification" and "eligible individual" with federal IRS rules. The bill removes the current restriction that ABLE account earnings could only cover education expenses and permits broader use of funds for daily living needs. This change takes effect in 2026 for most purposes, with immediate implementation for rulemaking.