California Revenue and Taxation Code

§ 17158.5

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 17158.5 Effective Oct 1, 2025Div. 2 · Part 10 · Ch. 3 · Art. 3

Statute text

View on leginfo.ca.gov

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.

Legislative history

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