{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-6060.16","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-6060.16","heading":"Eligibility – Contributions - Exemptions","body":"A. The provisions of this act shall also apply to taxpayers who\n\nare not receiving preferred federal tax treatment for a health\n\nsavings account pursuant to Section 223 of the Internal Revenue\n\nCode.\n\nB. For taxable years beginning after 2005, a resident of\n\nOklahoma or an employer shall be allowed to deposit contributions to\n\na health savings account. The amount of deposit for each year shall\n\nnot exceed the maximum contribution amount pursuant to Section 223\n\nof the Internal Revenue Code.\n\nC. Except as provided in Section 6060.18 of this title, the\n\nfollowing are exempt from taxation under the Oklahoma Income Tax\n\nAct:\n\n1. Principal contributed to and interest earned on a health\n\nsavings account; and\n\n2. Money reimbursed to an eligible individual or an employee\n\nfor qualified medical expenses.","path":["OK Code","Title 36"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os36.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"227403d2f6b2709c77faac3b4e36128336a598ae579a466a0b504b9a2412ec25","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-6060.15","next":"us-ok/okla.-stat.-tit.-36-36-6060.17"},"notice":"GroundRules: Original legal text. Not legal advice."}