2-18-1312. Tax exemption.
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/mt/title-2/chapter-18/part-13/2-18-1312A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
2-18-1312 . Tax exemption. 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.