California Revenue and Taxation Code

§ 17157.5

RTC § 17157.5 Effective Jun 27, 2025Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

(a)For taxable years beginning on or after January 1, 2024, and before January 1, 2029, gross income does not include any Chiquita Canyon elevated temperature landfill event payment amount received by a taxpayer.

(b)For purposes of this section:

(1)“Chiquita Canyon elevated temperature landfill event” means the elevated temperature landfill event, beginning on May 1, 2022, that occurred beneath the Chiquita Canyon Landfill in the County of Los Angeles, California.

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Legislative history

Added by Stats. 2025, Ch. 17, Sec. 15. (SB 132) Effective June 27, 2025. Repealed as of December 1, 2029, by its own provisions.