# Estates and Trusts (GET)

## Title 14. Trusts

### Subtitle 5. Health Savings Accounts

#### Section 14-501

(a) In this subtitle, "health savings account" has the meaning stated in Sec. 223 of the Internal Revenue Code.

(b) A health savings account may be established as provided in Sec. 15-144 of the Insurance Article.

(c) Except as provided in this subtitle or required by federal law, this article does not apply to a health savings account.

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Md. Code Ann., Est. & Trusts (as displayed at mgaleg.maryland.gov, October 16, 2026)