Arkansas Statutes
§ 26-51-453 — Health savings accounts
Arkansas § 26-51-453
JurisdictionArkansas
Title26
This text of Arkansas § 26-51-453 (Health savings accounts) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 26-51-453 (2026).
Text
(a)Title 26 U.S.C. § 223(a)-
(d), (e)(2), (f), and (g) , as in effect on January 1, 2011, regarding a deduction from income for amounts deposited to health savings accounts, is adopted for purposes of computing Arkansas income tax liability.
(b)A health savings account is exempt from tax under this chapter unless it no longer meets the requirements of subsection (a) of this section.
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Related
§ 223
26 U.S.C. § 223
Legislative History
Acts 2005, No. 94, § 1; 2007, No. 218, § 33; 2011, No. 787, § 32.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-51-453, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-51-453.