Medicaid estate recovery; prohibit application to obtain funds from ABLE accounts.

SB 2396 prevents Mississippi Medicaid from seeking repayment for benefits from ABLE accounts. It directly affects Mississippi residents with ABLE accounts who receive Medicaid, ensuring these savings accounts (created for people with disabilities) cannot be used to repay Medicaid costs. The bill amends state law to explicitly state that ABLE accounts and their funds are not considered part of a beneficiary’s "estate" for Medicaid recovery purposes. This change aligns Mississippi law with federal ABLE account protections under Section 529A of the Internal Revenue Code. The law applies to all Medicaid benefits provided to ABLE account holders, including funds distributed upon the beneficiary’s death.