Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17151.2 — Items Specifically Excluded from Gross Income
Cal. Rev. & Tax. Code § 17151.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2026-07-13
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 17151.2 — Items Specifically Excluded from Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.
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.