{"data":{"id":"us-mt/2-18-1312","jurisdiction":"us-mt","citation":"2-18-1312","heading":"Tax exemption.","body":"Employer contributions into an account, the accumulation of interest or other earnings in an account, and payments from an account for qualified health care expenses are tax-exempt, as provided under applicable federal laws and regulations to the extent that the plan is qualified under applicable sections of the Internal Revenue Code.","path":["TITLE 2. GOVERNMENT STRUCTURE AND ADMINISTRATION","CHAPTER 18. STATE EMPLOYEE CLASSIFICATION, COMPENSATION, AND BENEFITS","Part 13. Voluntary Employees' Beneficiary Association Act"],"source_url":"https://mca.legmt.gov/bills/mca/title_0020/chapter_0180/part_0130/section_0120/0020-0180-0130-0120.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:43:24Z","sha256":"42c85d20378f76db0d835849f64ad8feead6417b236b085665e7181a5e7516e5","source_id":"us-mt","stale":false,"prev":"us-mt/2-18-1311","next":"us-mt/2-18-1313"},"notice":"GroundRules: Original legal text. Not legal advice."}