{"data":{"id":"us-ca/rtc-17131.4","jurisdiction":"us-ca","citation":"RTC § 17131.4","heading":"","body":"(a) Section 106(d) of the Internal Revenue Code, relating to contributions to health savings accounts, shall not apply.\n(b) Section 106(g) of the Internal Revenue Code, relating to qualified small employer health reimbursement arrangement, shall not apply.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10. PERSONAL INCOME TAX [17001. - 18181.]","CHAPTER 3. Computation of Taxable Income [17071. - 17307.]","ARTICLE 3. Items Specifically Excluded from Gross Income [17131. - 17158.5.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"d5d13c4f9e23023de100e56708be0c80fc50dfa92df094266b16d2135e1efb94","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17131.3","next":"us-ca/rtc-17131.5"},"notice":"GroundRules: Original legal text. Not legal advice."}