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Earlier editions: 2020-112018-112026-09

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

§ 17151.1

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

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.

(Added by Stats. 2026, Ch. 85, Sec. 4. (SB 180) Effective July 13, 2026.)

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California Revenue and Taxation Code

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