Cal. Rev. & Tax. Code § 24343.3

Current through the 2023 Legislative Session.

Section 24343.3 - Employer contribution to medical savings account

Any employer contribution to a medical savings account, as defined in Section 220 of the Internal Revenue Code, relating to medical savings accounts, if otherwise deductible under this part, shall be allowed only for the taxable year in which paid.

Ca. Rev. and Tax. Code § 24343.3

Amended by Stats 2000 ch 862 (AB 1843), s 122, eff. 1/1/2001.