BlackletterCalifornia law

Revenue and Taxation Code § 17151.2

ARTICLE 3. Items Specifically Excluded from Gross Income

Current as of September 28, 2026Rev. & Tax. Code, § 17151.2Official source ↗

Added by Stats. 2026, Ch. 85, Sec. 5. (SB 180) Effective July 13, 2026.

For taxable years beginning on or after January 1, 2026, Section 139J of the Internal Revenue Code, relating to certain contributions to 530A accounts, added by Section 70204(c)(1) of Public Law 119-21, shall apply.