California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - 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.
Latest version.
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Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 7.5. Effective October 7, 2005.)