Rev. & Tax. Code, § 17151.1 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17151.1
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For taxable years beginning on or after January 1, 2026, Section 128 of the Internal Revenue Code, relating to employer contributions to 530A accounts, added by Section 70204(b)(1) of Public Law 119-21, shall apply.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 85, Sec. 4. (SB 180) Effective July 13, 2026.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17151.1.
- Text hash
- sha256 1782b1a9405b545dd07c106e48c7ecafee39a7df918525de3aeee2c45d458fbb
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.