California Revenue and Taxation Code

§ 18881

RTC § 18881 Effective Jan 1, 2024Div. 2 · Part 10.2 · Ch. 3 · Art. 17

Statute text

The Legislature finds and declares all of the following:

(a)Amyotrophic lateral sclerosis (ALS), more commonly known as Lou Gehrig’s disease, is a degenerative disease of the motor nerves that causes progressive weakness of all voluntary muscles. People with ALS become unable to move, swallow, speak, and breathe without assistance, usually remaining fully aware of what is happening to them and their families.

(b)ALS is a fatal disease. There is no cure and only a few drug therapies, none of which allow for meaningful life extension. Most ALS patients die within two to five years of symptom onset. Every 90 minutes someone is diagnosed with ALS, and every 90 minutes someone dies of the disease. ALS knows no racial, ethnic, or socioeconomic boundaries, often striking people at midlife and at the height of family, career, and financial responsibilities.

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Legislative history

Added by Stats. 2023, Ch. 265, Sec. 1. (AB 511) Effective January 1, 2024. Inoperative as prescribed in subd. (b) of Section 18885 if its repeal conditions are met. Repealed, pursuant to Section 18885, on December 1, 2031, by subd. (a), or on earlier date prescribed in subd. (b).