House committee substitute to the first edition makes the following changes.

Adds new section enacting GS 147-86.47 to Article 6F of GS Chapter 147 exempting funds located in an ABLE account (savings accounts for people with disabilities where the disability occurred before the age of 26) or withdrawn from the account and used for expenses permitted under section 529A of the Internal Revenue Code (governing qualified tuition payments) from liens, garnishment, attachment, and judgment and other debt collection devices.  Specifies that funds may still be distributed upon the death of the account holder as provided by law.  

Makes organizational changes.