California § 17158.5. 17158.5. (Added by Stats. 2025, Ch. 231, Sec. 26.)

California Statutes

§ 17158.5. — 17158.5. (Added by Stats. 2025, Ch. 231, Sec. 26.)

California § 17158.5.

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 § 17158.5. (17158.5. (Added by Stats. 2025, Ch. 231, Sec. 26.)) 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 § 17158.5. (2026).

Text

Section 3 of the Federal Disaster Tax Relief Act of 2023 (Public Law 118-148), relating to exclusion from gross income for compensation for losses or damages resulting from certain wildfires, shall not apply.

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