§ 17156.1. — 17156.1. (Added by Stats. 2017, Ch. 655, Sec. 1.)

California § 17156.1.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.: PART 10. PERSONAL INCOME TAX
• Ch. 3.: CHAPTER 3. Computation of Taxable Income
• Art. 3.: ARTICLE 3. Items Specifically Excluded from Gross Income

Text

(a)
Section 304(a) as added by Public Law 114-113, which is codified as Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply.
(b)
This section shall apply to taxable years beginning before, on, or after January 1, 2018.
(c)
If the credit or refund of any overpayment of
tax resulting from the application of this section to a period before January 1, 2018, is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the one-year period beginning on January 1, 2018.

Legislative History

Added by Stats. 2017, Ch. 655, Sec. 1. (AB 454) Effective January 1, 2018.