California Statutes
§ 17156.2. — 17156.2. (Added by Stats. 2025, Ch. 231, Sec. 24.)
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
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 17156.2. (17156.2. (Added by Stats. 2025, Ch. 231, Sec. 24.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 231, Sec. 24. (SB 711) Effective October 1, 2025.