BACKGROUND: The Stephen Beck Jr. Achieving a Better Life Experience Act of 2014 (ABLE Act) authorized state-administered tax-preferred savings programs for individuals with a disability called ABLE accounts. OBJECTIVE: Examine ABLE account participation rates and amounts held by Supplemental Security Income (SSI) recipients who are eligible for ABLE accounts and use the findings to identify methods to improve ABLE account participation. METHODS: Descriptive analysis using Social Security program data on the population of SSI recipients eligible for ABLE accounts to quantify: the prevalence of ABLE account use; participation rates among those eligible for ABLE accounts by demographic and socio-economic characteristics, state of residence, and state-level tax incentives; and amounts accumulated in ABLE accounts. RESULTS: As of December 2021, 36,610 SSI recipients owned ABLE accounts with a median value of $3,222, and the participation rate is 1.1 percent among SSI recipients whose disability occurred before age 26. We document substantial differences in participation rates by demographic and socioeconomic characteristics, across states, and by the availability of state-level tax incentives. CONCLUSION: ABLE account use among SSI recipients is relatively low. Differences in participation rates indicate that evidence-based methods to increase participation can improve savings and economic well-being.