Section 26-51-453 - 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.Acts 2005, No. 94, § 1; 2007, No. 218, § 33; 2011, No. 787, § 32.