Rev. & Tax. Code, § 17151.2 · Article 3. Items Specifically Excluded from Gross Income
Rev. & Tax. Code, § 17151.2
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 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.
Notes and commentary — not statutory text
History
Added by Stats. 2026, Ch. 85, Sec. 5. (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=17151.2.
- Text hash
- sha256 c70855242ed7b05da96f1d81672779b799871bd4987a3d73b78f973847e1c38a
- 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.