The Tax Increase Prevention Act included passing of The ABLE Act.  Starting in 2015, states can set up ABLE programs, which are similar to 529 college savings plans.  Families would then be able to set aside after-tax funds of up to $14,000 per disabled individual per year, and lifetime pay-ins would be capped at the same level as the 529 plans. This benefit is for those who became disabled before age 26. 

The tax benefit is on the earnings inside the plan...withdrawals will be tax-free if the funds are used for housing, education, transportation, and job training.

In addition, the account owners would continue to be eligible for Medicaid, and SSI benefits would not be affected for those with savings of $100,000 or less.