39-22-104.6. Pretax payments - medical savings accounts - repeal

39-22-104.6. Pretax payments - medical savings accounts - repeal. (1) Prior to January 1, 2025, to the extent a taxpayer is not otherwise claiming deductions on federal income tax returns for contributions to medical savings accounts, amounts withheld from an individual's wages which are contributed to such individual's medical savings account, pursuant to section 39-22-504.7, are excluded from an individual's federal taxable income for purposes of the state income tax imposed by section 39-22-104. (2) This section is repealed, effective December 31, 2028.