Revenue and Taxation Code § 17131.5

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17131.5Official source ↗Ask about this

Added by Stats. 2005, Ch. 691, Sec. 7.6. Effective October 7, 2005.

Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.