{"data":{"id":"us-ca/rtc-17151.2","jurisdiction":"us-ca","citation":"RTC § 17151.2","heading":"","body":"For taxable years beginning on or after January 1, 2026, Section 139J of the Internal Revenue Code, relating to certain contributions to 530A accounts, added by Section 70204(c)(1) of Public Law 119-21, shall 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":"c70855242ed7b05da96f1d81672779b799871bd4987a3d73b78f973847e1c38a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-17151.1","next":"us-ca/rtc-17152"},"notice":"GroundRules: Original legal text. Not legal advice."}