California Revenue & Taxation Code Cal. Rev. & Tax. Code § 17151.2 Official textleginfo.legislature.ca.govlast amended Jul 13, 2026SharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous17151.1Next ›17152 Nearby sections (25 sections)171431714417144.517144.8171451714617147.71714917149.117149.21715117151.117151.21715217153.5171541715517155.51715617156.117156.217156.51715717157.517158Full table of contents →