{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17131.4","citation":"Rev. & Tax. Code, § 17131.4","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3"},{"name":"ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-3/article-3"}],"history":"Amended by Stats. 2025, Ch. 231, Sec. 16.   (SB 711)   Effective October 1, 2025.","effective":"2025-10-01","html":"<p>(a) Section <a href=\"/rtc/106\">106</a>(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.</p><p>(b) Section <a href=\"/rtc/106\">106</a>(g) of the Internal Revenue Code, relating to qualified small employer health reimbursement arrangement, shall not apply.</p>","text":"(a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply. (b) Section 106(g) of the Internal Revenue Code, relating to qualified small employer health reimbursement arrangement, shall not apply.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/items-specifically-excluded-from-gross-income-17131-4","source":"California Legislative Information bulk export (pubinfo)"}