§ 26-51-453 - Health savings accounts.
26-51-453. Health savings accounts.
(a) Subsections (a)-(d), (e)(2), (f), and (g) of 223 of the Internal Revenue Code of 1986, as in effect on January 1, 2007, 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.