(a) Title 26 U.S.C. ยง 223(a)-(d), (e)(2), (f), and (g), as in effect on January 1, 2011, regarding a deduction from income for amounts deposited to health savings accounts, is adopted for purposes of computing Arkansas income tax liability.
(b) A health savings account is exempt from tax under this chapter unless it no longer meets the requirements of subsection (a) of this section.
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