Employer contributions into an account, the accumulation of interest or other earnings in an account, and payments from an account for qualified health care expenses are tax-exempt, as provided under applicable federal laws and regulations to the extent that the plan is qualified under applicable sections of the Internal Revenue Code.
Source notesHistory and annotations
En. Sec. 9, Ch. 272, L. 2001; amd. Sec. 2, Ch. 503, L. 2021.
