BlackletterCalifornia law

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 ↗

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.