Idaho Medical Savings Accounts (Rule 190)

Section 63-3022K, Idaho Code Health benefits paid with pretax contributions, such as those paid pursuant to a salary reduction agreement, are considered paid by the employer and do not qualify as an expense paid by the employee. Health benefits paid with after-tax dollars are considered paid by the employee and qualify as an expense paid by the employee. Examples available at Income Tax Rules Examples. (4-6-23) 191. -- 192. (RESERVED)