{"data":{"id":"us-ar/ark.-code-ann.-26-51-453","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-453","heading":"Health savings accounts","body":"(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.\n\n(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.","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"a982ba3f5186e265a3a5f97f9e76682ce5b6b8b1b338164df9f22cf026e4a52b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-450","next":"us-ar/ark.-code-ann.-26-51-457"},"notice":"GroundRules: Original legal text. Not legal advice."}