California Legal Codes and Statutes

§ 17131.4

Amended by Stats. 2025, Ch. 231, Sec. 16. (SB 711) Effective October 1, 2025.
(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.

Cite this section

Cal. Rev. & Tax. Code § 17131.4 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-personal-income-tax/chapter-3-computation-of-taxable-income/article-3-items-specifically-excluded-from-gross-income/section-17131.4

Other sections in Article 3 - Items Specifically Excluded from Gross Income

§ 17131§ 17131.1§ 17131.2§ 17131.3§ 17131.4§ 17131.5§ 17131.6§ 17131.7§ 17131.8§ 17131.9…§ 17156.2§ 17156.5§ 17157§ 17157.5§ 17158§ 17158.1§ 17158.2§ 17158.3§ 17158.4§ 17158.5

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