Effective: October 1, 1996
Latest Legislation: House Bill 179 - 121st General Assembly
Funds disbursed from a medical savings account pursuant to a filing for protection by an account holder under Title 11 of the United States Code shall not be included in the account holder's Ohio adjusted gross income for the year of disbursement in determining taxes due under Chapter 5747. of the Revised Code.
Structure Ohio Revised Code
Chapter 3924 | Small Employer Health Benefit Plans; Provision of Health Care Coverage
Section 3924.02 | Health Care Benefit Plans Covered by Chapter.
Section 3924.03 | Health Benefit Plans Covering Small Employers Subject to Conditions.
Section 3924.032 | Refusing to Issue Plans in Small Employer Market.
Section 3924.033 | Information Disclosed by Carrier to Employer.
Section 3924.04 | Limits on Premium Rates - Low Claim Rates.
Section 3924.06 | Demonstrating Compliance Through Actuarial Certification.
Section 3924.21 | Overcharges.
Section 3924.25 | Prohibiting Exclusion Based on Health Condition.
Section 3924.27 | Prohibiting Premium Increase on the Basis of Any Health Status-Related Factor.
Section 3924.41 | Prohibiting Consideration of Eligibility for Medical Assistance.
Section 3924.46 | Prohibiting Denial of Enrollment of Certain Children.
Section 3924.47 | Duties of Health Insurer of Noncustodial Parent.
Section 3924.51 | Plan Benefits for Adopted Children.
Section 3924.53 | Coverage for Person in Custody or Confined in Jail.
Section 3924.61 | Medical Savings Account Definitions.
Section 3924.62 | Opening of Medical Savings Account.
Section 3924.63 | Owners of Interest in Medical Savings Account.
Section 3924.64 | Administration of Accounts.
Section 3924.65 | Notice of Tax Status of Deposits.
Section 3924.66 | Account Deducted From Ohio Adjusted Gross Income.
Section 3924.67 | Withdrawals.
Section 3924.68 | Procedure Upon Termination of Employment.
Section 3924.69 | Death of Account Holder.
Section 3924.70 | Advances to Cover Employee's Eligible Medical Expenses.
Section 3924.71 | Funds Disbursed Pursuant to Bankruptcy Protection.
Section 3924.72 | Brochure Explaining Operation of Medical Savings Accounts.
Section 3924.73 | Rights, Privileges, or Protections of Employees or Small Employers.