10 chapters · 1,236 sections in this title.
Tenn. Code Ann. § 67-10-101 Short title
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This chapter shall be known and may be cited as the “Health Savings Account Act.”
Tenn. Code Ann. § 67-10-102 Chapter definitions
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(1) As used in this chapter, unless the context otherwise requires:(1) “Deductible” means the total deductible for an eligible individual and all the dependents of that eligible individual for a calendar year;(2) “Dependent” means the spouse or child of the eligible individual as…
Tenn. Code Ann. § 67-10-103 Contributions — Exemption from taxation
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(a) 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. (b) Except as provided in § 67-10-105, principal contributed to and interest earned on a health savings account…
Tenn. Code Ann. § 67-10-104 Utilization of funds by trustee or custodian
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The trustee or custodian shall utilize the funds held in a health savings account solely for the purpose of paying the qualified medical expenses of the eligible individual or the individual's dependents, or to purchase a health coverage policy certificate, or contract, if the el…