{"data":{"id":"us-ca/rtc-17131.5","jurisdiction":"us-ca","citation":"RTC § 17131.5","heading":"","body":"Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, 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":"0591e9d9792b5e7f1b031894f8e8aba5d42814715a2239603f5ba1c183e0f8b8","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17131.4","next":"us-ca/rtc-17131.6"},"notice":"GroundRules: Original legal text. Not legal advice."}