Okla. Stat. tit. 36, § 36-6060.16: Eligibility – Contributions - Exemptions

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

2. Money reimbursed to an eligible individual or an employee

for qualified medical expenses.