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2021 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 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
  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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