CalABLE is a savings and investment plan offered by the state of California to individuals who developed a disability by age 26. Eligible individuals, family, friends, and employers can contribute up to $18,000 per year, and up to $100,000 total, without affecting eligibility for public disability benefits. CalABLE account owners who work can contribute even more to their accounts. Best of all, earnings on qualified withdrawals are federal and California state tax-free.