2018 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 10 - Health Savings Account Act
§ 67-10-106. Cost of living adjustments.
The United States department of treasury may make cost of living adjustments to dollar amounts for requirements for deductibles and out-of-pocket expenses in accordance with § 223 of the Internal Revenue Code (26 U.S.C § 223). If such adjustments are made, then the corresponding amounts in § 67-10-102(4) and (6) will be considered to be increased to reflect the adjustments.