Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 24343.3 — Deductions
Cal. Rev. & Tax. Code § 24343.3
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Any employer contribution to a medical savings account, as defined in Section 220 of the Internal Revenue Code, relating to medical savings accounts, if otherwise deductible under this part, shall be allowed only for the taxable year in which paid.
Citator
Cal. Rev. & Tax. Code § 24343.3 — Deductions is in force in the current edition of the Code, and nothing recorded condemns it.
Any employer contribution to a medical savings account, as defined in Section 220 of the Internal Revenue Code, relating to medical savings accounts, if otherwise deductible under this part, shall be allowed only for the taxable year in which paid.