Arkansas Code Title 26. Taxation § 26-51-453. Deductions--Health savings accounts

(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.

(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.