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/§ 17158.5.
California Statutes

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

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
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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California § 17158.5. (17158.5. (Added by Stats. 2025, Ch. 231, Sec. 26.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Added by Stats. 2025, Ch. 231, Sec. 26. (SB 711) Effective October 1, 2025.

Nearby Sections

6
§ 17158.
17158. (Amended by Stats. 2022, Ch. 736, Sec. 4.)
§ 17158.1.
17158.1. (Amended by Stats. 2023, Ch. 196, Sec. 22.)
§ 17158.2.
17158.2. (Added by Stats. 2022, Ch. 3, Sec. 11.)
§ 17158.3.
17158.3. (Added by Stats. 2022, Ch. 3, Sec. 12.)
§ 17158.4.
17158.4. (Added by Stats. 2025, Ch. 231, Sec. 25.)
§ 17158.5.
17158.5. (Added by Stats. 2025, Ch. 231, Sec. 26.)
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