California Revenue and Taxation Code
§ 17131.4
RTC § 17131.4 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 3
Statute text
View on leginfo.ca.gov(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.
Legislative history
Amended by Stats. 2025, Ch. 231, Sec. 16. (SB 711) Effective October 1, 2025.