{"data":{"id":"us-tn/tenn.-code-ann.-67-10-103","jurisdiction":"us-tn","citation":"Tenn. Code Ann. § 67-10-103","heading":"Contributions - Exemption from taxation","body":"(a) For taxable years beginning after 2007, contributions may be made into a health savings account by or on behalf of a resident of Tennessee, pursuant to § 67-10-102 .\n(b) Except as provided in § 67-10-105 , principal contributed to and interest earned on a health savings account and money reimbursed to an eligible individual or an employee for qualified medical expenses are exempt from taxation under chapter 2 of this title.","path":["TN Code","Title 67","Chapter 10"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_tn_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:26Z","sha256":"21e25d6a72c1532a3a85a8dddd10c398e55cc7064794f14f7c2a8f69296d2ecb","source_id":"us-tn","stale":false,"prev":"us-tn/tenn.-code-ann.-67-10-102","next":"us-tn/tenn.-code-ann.-67-10-104"},"notice":"GroundRules: Original legal text. Not legal advice."}