Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-436 - MEDICAL SAVINGS ACCOUNTS
Rule 1.26-51-436(6) - Medical Savings Account (MSA) - Taxability of Account Earnings

Universal Citation: AR Admin Rules 1.26-51-436(6)

Current through Register Vol. 49, No. 9, September, 2024

MSA earnings are exempt from income taxation. However, if an MSA ceases to be an MSA, the account's subsequent earnings would be subject to taxation. IRC Sec. 220(e).

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