please help, i am very confused about provisions of ABLE Act

Which is correct regarding the Achieving a Better Life Experience (ABLE) Act of 2014 ? Relatives can set up and contribute to multiple accounts in the name of the qualifying individual, providing the aggregate contribution does not exceed the annual maximum allowed. ABLE account contributions made on behalf of a disabled person are tax deductible, subject to the same AGI limitations as charitable contributions. Up to $2,000 of contributions made by ABLE account beneficiaries into their ABLE account can qualify for the saver's credit. Distributions from ABLE accounts are taxed at the lowest tax rate if those distributions are made for qualifying expenses