Tennessee § 67-10-103 - Contributions — Exemption from taxation.
Full text of Tennessee Tennessee Code Annotated § 67-10-103 — Contributions — Exemption from taxation., with citation guidance and answers to common questions.
§ 67-10-103. Contributions — Exemption from taxation.
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. 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. Acts 2006, ch. 873, § 3. Compiler's Notes. Former chapter 10, §§ 67-10-101 — 67-10-107 (Acts 2002, ch. 856, §§ 12a-12g; 2003, ch. 13, §§ 1-3; 2004, ch. 910, § 1), concerning the independent tax structure study commission, Haynes Commission, was repealed by Acts 2002, ch. 856, § 12g, as amended by Acts 2004, ch. 910, § 1, effective December 31, 2004.
Source: official Tennessee text · Last verified 2026-08-27
Frequently Asked Questions About Tennessee § 67-10-103
What does Tennessee Code Annotated § 67-10-103 cover?
Section 67-10-103 ("Contributions — Exemption from taxation.") is part of the Tennessee Code Annotated, the codified statutory law of Tennessee. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Tennessee § 67-10-103?
A common citation format is "Tennessee Code Annotated § 67-10-103" (Tennessee). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Tennessee law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Tennessee official source linked on this page or consult a licensed Tennessee attorney.
How does Tennessee § 67-10-103 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Tennessee can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Tennessee.