61 chapters · 1,359 sections in this title.
Miss. Code Ann. § 83-62-1 Short title
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This chapter shall be known and may be cited as the “Health Savings Accounts Act.”
Miss. Code Ann. § 83-62-3 Definitions
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(a) As used in this chapter:(a) “Eligible individual” means the individual taxpayer, including employees of an employer who contributes to health savings accounts on the employees’ behalf, who:(i) Is covered by a high deductible health plan individually or with his or her depende…
Miss. Code Ann. § 83-62-5 Contributions to health savings account; exemption from taxable gross income; participation by state employees
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(1) For taxable years beginning after January 1, 2005, contributions may be made into a health savings account by or on behalf of a resident of Mississippi pursuant to Section 83-62-3(f). (2) Except as provided in Section 83-62-9, or except as otherwise provided by law, the princ…
Miss. Code Ann. § 83-62-7 Purposes for which trustee may utilize funds
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(a) The trustee or custodian shall utilize the funds held in a health savings account solely for the purpose of:(a) Paying the qualified medical expenses of the eligible individual or his or her dependents;(b) Purchasing a health coverage policy certificate, or contract, for an e…