§ 24343.3
40 words·~1 min read·
/ca/revenue-and-taxation-code/24343-3·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any employer contribution to a medical savings account, as defined in Section 220 of the Internal Revenue Code, relating to medical savings accounts, if otherwise deductible under this part, shall be allowed only for the taxable year in which paid.