Revenue and Taxation Code § 17151.2
‹ § 17151.1§ 17152 ›Open in browserleginfo ↗17151.2.
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.
(Added by Stats. 2026, Ch. 85, Sec. 5. (SB 180) Effective July 13, 2026.)