Cal. Rev. & Tax. Code § 17131.4
Items Specifically Excluded from Gross Income
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2025
As of January 1, 2011
Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.
(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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.