Revenue and Taxation Code § 17131.4

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17131.4Official source ↗

Amended by Stats. 2025, Ch. 231, Sec. 16. (SB 711) Effective October 1, 2025.

(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.