SB 25 (Maldonado):

This bill would allow a deduction in connection with health savings accounts in conformity with federal law.  In general, the deduction would be an amount equal to the aggregate amount paid in cash during the taxable year by, or on behalf of , an eligible individual, as defined, to a health savings account of that individual, as provided.  This bill would also provide related conformity to that federal law with respect to treatment of the account as a tax-exempt trust, the allowance of rollovers from Archer Medical Savings Accounts to a health savings account, and penalties in connection therewith.    http://leginfo.ca.gov/pub/07-08/bill/sen/sb_0001-0050/sb_25_bill_20061204_introduced.html