Ark. Code Ann. § 26-51-453: Health savings accounts

(a) Title 26 U.S.C. § 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.