Arkansas Statutes
§ 26-51-453 — Health savings accounts
Arkansas·Title 26
(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
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