Extend jQuery with enable/disable function

I want to create an extended disable/enable function in jQuery. This is working, but is this the best solution? Is each loop necessary?

$.fn.ariaDisabled = function (isDisabled) {
        /// 
        ///     Sets the disabled state.
        /// 
        return this.each(function () {

            var $item = $(this);

            if (isDisabled === true) {
                $item
                    .attr('disabled', 'disabled')
                    .attr('aria-disabled', 'true')
                    .addClass('disabled');
            }
            else {
                $item
                    .removeAttr('disabled')
                    .removeAttr('aria-disabled')
                    .removeClass('disabled');
            }
        });
    };

Overall it looks quite nice.
Just a few points:

• The parameter name is asking a question about the element, not making a statement of what to do. I would rename it to disable which enables the caller to better signify their intent.

• In the same vein, I would also rename the function to ariaDisable as it performs an action as opposed to asking a question

Edit

Per m90's comment the loop is per jQuery plugin conventions as noted here

StackExchange Code Review Q#77312, answer score: 5