yourstate.us
Home / California / Revenue and Taxation Code
Cal. Revenue and Taxation Code § 17131.4

Cal. Revenue and Taxation Code § 17131.4

California · California Revenue and Taxation Code · Status: effective · Effective 2025-10-01

Get this as JSONEmbed this
Cite this
Citation
Cal. Revenue and Taxation Code § 17131.4, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/920557
Permanent ID
ys:prov:920557@1
SHA-256
9df21d1da67408c91c7ec4a860e02be7b5335f14490a10d58bee73b1af7d0d8b

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

(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.