IDAPA 35.01.01.190 — 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)