Revenue and Taxation Code section 17151.1

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.

Source: Section 17151.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17151.1. (updated Jul. 13, 2026; accessed Sep. 7, 2026).

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Sep. 7, 2026

§ 17151.1's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17151.1

Original Source: Section 17151.1, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17151.1. (last accessed Jul. 20, 2026).