Section 125(d)(2)(D) of the Internal Revenue Code, relating to the exception for health savings accounts, shall not apply.
(Added by Stats. 2005, Ch. 691, Sec. 7.6. Effective October 7, 2005.)
Section 17131.5
Rev. & Tax. Code § 17131.5, under Items Specifically Excluded from Gross Income.
Rev. & Tax. Code § 17131.5