California Legal Codes and Statutes

§ 17131.5

Added by Stats. 2005, Ch. 691, Sec. 7.6. Effective October 7, 2005.

Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.

Cite this section

Cal. Rev. & Tax. Code § 17131.5 (2026)
https://ca.codecond.com/codes/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-17131.5

Other sections in Article 3 - Items Specifically Excluded from Gross Income

§ 17131§ 17131.1§ 17131.2§ 17131.3§ 17131.4§ 17131.5§ 17131.6§ 17131.7§ 17131.8§ 17131.9…§ 17156.2§ 17156.5§ 17157§ 17157.5§ 17158§ 17158.1§ 17158.2§ 17158.3§ 17158.4§ 17158.5

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