Cal. Rev. & Tax. Code § 17131.7

Items Specifically Excluded from Gross Income

Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2015). View current text →

(a) Section 105(b) of the Internal Revenue Code, relating to amounts expended for medical care, as amended by Section 1004(d)(1) of the Health Care and Education Reconciliation Act of 2010 (Public Law 111-152), shall apply, except as otherwise provided.

(b) This section shall apply in the same manner and to the same periods as the federal amendments referred to in subdivision (a) apply for federal purposes, except as otherwise provided.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.