2020 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 10 - Health Savings Account Act
§ 67-10-103. Contributions — Exemption From Taxation

Universal Citation: TN Code § 67-10-103 (2020)
  1. 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.
  2. 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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