Tennessee § 67-10-103 Contributions - Exemption from taxation

Tennessee Statutes

§ 67-10-103 — Contributions - Exemption from taxation

Tennessee § 67-10-103

Title67

This text of Tennessee § 67-10-103 (Contributions - Exemption from taxation) is published on Counsel Stack Legal Research, covering Tennessee primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tenn. Code Ann. § 67-10-103 (2026).

Text

(a)For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to § 67-10-102 .

(b)Except as provided in § 67-10-105 , principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses are exempt from taxation under chapter 2 of this title.

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(a) For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to § 67-10-102 . (b) Except as provided in § 67-10-105 , principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses are exempt from taxation under chapter 2 of this title.