Okla. Stat. tit. 36, § 36-6060.16
This is the official text of Okla. Stat. tit. 36, § 36-6060.16, part of Oklahoma’s Stat. tit. 36, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 36,." Browse the sections below, each linked to its official government source.
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Eligibility – Contributions - Exemptions
Official statutory text
A. The provisions of this act shall also apply to taxpayers who
are not receiving preferred federal tax treatment for a health
savings account pursuant to Section 223 of the Internal Revenue
Code.
B. For taxable years beginning after 2005, a resident of
Oklahoma or an employer shall be allowed to deposit contributions to
a health savings account. The amount of deposit for each year shall
not exceed the maximum contribution amount pursuant to Section 223
of the Internal Revenue Code.
C. Except as provided in Section 6060.18 of this title, the
following are exempt from taxation under the Oklahoma Income Tax
Act:
1. Principal contributed to and interest earned on a health
savings account; and
Oklahoma Statutes - Title 36. Insurance Page 1114
2. Money reimbursed to an eligible individual or an employee
for qualified medical expenses.
are not receiving preferred federal tax treatment for a health
savings account pursuant to Section 223 of the Internal Revenue
Code.
B. For taxable years beginning after 2005, a resident of
Oklahoma or an employer shall be allowed to deposit contributions to
a health savings account. The amount of deposit for each year shall
not exceed the maximum contribution amount pursuant to Section 223
of the Internal Revenue Code.
C. Except as provided in Section 6060.18 of this title, the
following are exempt from taxation under the Oklahoma Income Tax
Act:
1. Principal contributed to and interest earned on a health
savings account; and
Oklahoma Statutes - Title 36. Insurance Page 1114
2. Money reimbursed to an eligible individual or an employee
for qualified medical expenses.
Status: in_force · Read it on the official government site
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