Versions of s. 146.6(1), definition “fhsa carryforward”, para (b)

Historical text comes from the Justice Laws point-in-time corpus and is unofficial — not the official version.

2024-06-20 to present available View Source

the amount determined by the formula A − B where A is the amount determined in paragraph (b) of the definition annual FHSA limit for the preceding taxation year, and B is the amount determined in paragraph (a) of the definition annual FHSA limit for the preceding taxation ~~year,~~year plus the total of all contributions made to a FHSA in the preceding taxation year by the taxpayer after the taxpayer’s first qualifying withdrawal from a FHSA, and

Full text

the amount determined by the formula A − B where A is the amount determined in paragraph (b) of the definition annual FHSA limit for the preceding taxation year, and B is the amount determined in paragraph (a) of the definition annual FHSA limit for the preceding taxation year plus the total of all contributions made to a FHSA in the preceding taxation year by the taxpayer after the taxpayer’s first qualifying withdrawal from a FHSA, and
2023-04-01 to 2024-06-20 View Source

the amount determined by the formula A − B where A is the amount determined in paragraph (b) of the definition annual FHSA limit for the preceding taxation year, and B is the amount determined in paragraph (a) of the definition annual FHSA limit for the preceding taxation year, and