active MSA participant
Defined in 1 place of the United States Code.
The term “active MSA participant” means, with respect to any taxable year, any individual who is the account holder of any Archer MSA into which any contribution was made which was excludable from gross income under section 106(b), or allowable as a deduction under this section, for such taxable year.
Source
- 2000–present26 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section
The term “active MSA participant” means, with respect to any taxable year, any individual who is the account holder of any medical savings account into which any contribution was made which was excludable from gross income under section 106(b), or allowable as a deduction under this section, for such taxable year.
Source
- 1996–200026 U.S.C. § 220Internal Revenue Code · Archer MSAs · for purposes of this section