Section 17131.4.

Cal. Revenue and Taxation Code - RTC § 17131.4.
in effect
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(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.

References

referencesCal. Revenue and Taxation Code - RTC § 106.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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