Revenue and Taxation Code § 17131.4
‹ § 17131.3§ 17131.5 ›Open in browserleginfo ↗17131.4.
(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.
(Amended by Stats. 2025, Ch. 231, Sec. 16. (SB 711) Effective October 1, 2025.)