Demographic reporting with respect to ABLE accounts

(a) In general Section 529A(d)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following new sentence: In addition to the information required under the preceding sentence, each officer or employee having control of the qualified ABLE program of their designee shall include in reports provided to the Secretary demographic information (including race, gender, and disability type) relating to the designated beneficiaries of ABLE accounts under the program.. (b) Effective date The amendment made by this section shall apply to reports made after the date of the enactment of this section.