Mont. Code § 2-18-1312

Current through the 2023 Regular Session
Section 2-18-1312 - Tax exemption

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.

§ 2-18-1312, MCA

Amended by Laws 2021, Ch. 503,Sec. 2, eff. 1/1/2024, and applicable to income tax years beginning after December 31, 2023.
En. Sec. 9, Ch. 272, L. 2001.