§ 17131.4
37 words·~1 min read·
/ca/revenue-and-taxation-code/17131-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.