Home/California/Statutes/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/§ 17156.2.
California Statutes

§ 17156.2. — 17156.2. (Added by Stats. 2025, Ch. 231, Sec. 24.)

California § 17156.2.
JurisdictionCalifornia
Code RTCRevenue 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

This text of California § 17156.2. (17156.2. (Added by Stats. 2025, Ch. 231, Sec. 24.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 17156.2. (2026).

Text

(a)Section 139C of the Internal Revenue Code, relating to certain disability-related first responder retirement payments, shall apply.
(b)This section shall apply to amounts received with respect to taxable years beginning on or after January 1, 2027.

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Legislative History

Added by Stats. 2025, Ch. 231, Sec. 24. (SB 711) Effective October 1, 2025.

Nearby Sections

4
§ 17156.
17156. (Added by Stats. 1999, Ch. 619, Sec. 2.)
§ 17156.1.
17156.1. (Added by Stats. 2017, Ch. 655, Sec. 1.)
§ 17156.2.
17156.2. (Added by Stats. 2025, Ch. 231, Sec. 24.)
§ 17156.5.
17156.5. (Added by Stats. 1999, Ch. 471, Sec. 2.)
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California § 17156.2., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/17156.2..