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Cal. Rev. & Tax. Code § 17131.4 | Midpage
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§ 17131.4
Cal. Rev. & Tax. Code § 17131.4
17131.4
Effective Oct 1, 2025
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.