Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 17088.1 — Items Specifically Included in Gross Income

Cal. Rev. & Tax. Code § 17088.1

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2025-10-01
Current through
Nov 2, 2026 (California Legislative Counsel)

(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply.

Citator

Cal. Rev. & Tax. Code § 17088.1 — Items Specifically Included in Gross Income is in force in the current edition of the Code, and nothing recorded condemns it.

(a) The amendments made to Section 860E(a)(3)(B) of the Internal Revenue Code by Section 2303(a)(2)(C) of Public Law 116-136, relating to conforming amendments, shall not apply.

(b) The amendments made to Section 860E(a)(4) of the Internal Revenue Code by Section 10101(a)(4)(B)(ii) of Public Law 117-169, relating to conforming adjustments, shall not apply.