Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17131.4 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17131.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2025-10-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.
Citator
Cal. Rev. & Tax. Code § 17131.4 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
(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.