Bill

Bill > SB230


CA SB230

CA SB230
Income tax: health savings accounts.


summary

Introduced
01/23/2023
In Committee
06/13/2024
Crossed Over
01/29/2024
Passed
Dead
11/30/2024

Introduced Session

2023-2024 Session

Bill Summary

An act to amend Sections 17131.4, 17131.5, 17215.1, and 17215.4 of, and to add and repeal Section 17217 of, the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy.

AI Summary

This bill allows a deduction in computing adjusted gross income for contributions to health savings accounts (HSAs) in modified conformity with federal law. For tax years 2025 through 2029, the bill sets income limits for eligibility, allows rollovers from other accounts to HSAs, and modifies the penalty for non-qualified distributions. The bill also requires the Franchise Tax Board to report on the usage and cost of the deduction. The bill takes effect immediately as a tax levy.

Committee Categories

Budget and Finance

Sponsors (10)

Last Action

July 1 hearing. Held in committee and under submission. (on 07/01/2024)

bill text


bill summary

Loading...

bill summary

Loading...
Loading...